The Madras High Court held that the petitioner, Siva Saravana Blue Metals, was entitled to the inclusion of ‘High-Speed Diesel Oil’ as a commodity in the registration certificate.
In this case the petitioner, Siva Saravana Blue Metals is a dealer, who expressed the difficulty in obtaining ‘C’ forms under the provisions of the Central Sales Tax Act, 1956 in order to avail concession benefit of tax for purchase of High Speed Diesel from suppliers in other States.
The single-judge bench of Justice Anita Sumanth took into consideration the case of M/s. Dhandapani Cement Private Limited Vs. The State of Tamil Nadu wherein it was held categorically that the benefit of the concessional rate is available to dealers who purchase High-Speed Diesel from neighboring States by way of inter-state sales. Reference is made to the decisions of other courts that have considered an identical issue, holding the same in favor of the assessee.
The court held that The petitioner is entitled to the inclusion of ‘High-Speed Diesel Oil’ as a commodity in the registration certificate.
The court further directed the authorities that the exercise must be carried out within a period of 4 weeks from date of uploading of the order.Subscribe Taxscan AdFree to view the Judgment