CENTRAL SALES TAX ACT, 1956

Section 6

Concessional rate of tax - Eligibility for - Dealers who purchase High Speed Diesel from neighbouring States by way of inter-State sales whether eligible for concessional rate of tax -

Issue was in relation to difficulty in obtaining 'C' forms under the provisions of the Central Sales Tax Act, 1956 in order to avail concessional benefit of tax for purchase of High Speed Diesel from suppliers in other States. Held: Issue was converged in favour of assessee in view of judgment in case of Dhandapani Cement Private Ltd. Assessee was entitled to the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate. Benefit of the concessional rate is available to dealers who purchase High Speed Diesel from neighbouring States by way of inter-State sales. As assessee was entitled to the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate, it was ordered that let that exercise be carried out within a period of four weeks. Request of assessee for issuance of 'C' Forms was allowed as a consequence thereof.

Followed:M/s. Dhandapani Cement Private Ltd., M/s. Teru Murugan Blue Metal v. The State of Tamil Nadu, The Principal Commissioner & Commissioner of Commercial Taxes, The Assistant Commissioner (ST), The Joint Commissioner (ST) Territorial, The Deputy Commissioner (ST) [W.P.Nos.4173 and 4176 of 2019 and WMP. Nos. 4681 and 4684 of 2019, dt. 13-2-2019]

REFERRED : The Commissioner of Commercial Taxes, Chepauk, Chennai, The Additional Commissioner (CT) v. The Ramco Cements Ltd. and The State Tax Officer, The Joint Commissioner (CS) (Systems) v. Sundaram Fasteners Limited [W.A. Nos. 3403, 3413, 3414 and 2812 of 2019 and C.M.P. Nos. 21904, 21951, 21958 and 17970 of 2019, dt. 9-3-2020], M/s. The Ramco Cements Ltd. v. The Commissioner of Commercial Taxes, The Additional Commissioner (CT) [(W.P. Nos. 19460 of 2018), dated 26-10-2018], Shree Raipur Cement Plant (A unit of Shree Cement Limited) v. State of Chhattisgarh, The Commissioner, Commercial Taxes Department, The Assistant Commissioner, Commercial Taxes Department, Union of India, Ministry of Finance (Department of Revenue), The Under Secretary (ST-II), Ministry of Finance (W.P.(T) No. 83 of 2018, dated 18-5-2018) : 2018 TaxPub(GST) 0167 (Chhatt-HC), Hindustan Zinc Limited, South West Mining Ltd., Khetan Business Corporation (P) Ltd., Aroras JK Natural Marbles Limited v. State of Rajasthan through the Principal Secretary, Department of Finance, Secretariat, Jaipur, The Commissioner, Commercial Taxes Department, The Commercial Taxes Officer (S.B. Civil Writ Petition No. 5506/2018, dated 18-5-2018) : 2019 TaxPub(VAT) 0305 (Raj-HC) and State of Haryana v. Carpo Power Ltd. [Special Leave to Appeal (C) No. 20572 of 2018, dt. 13-8-2018]

FAVOUR : In assessee's favour.

A.Y. :

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