Thangavelu Spinning Mills Limited v. The Assistant Commmissioner (Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11.01.2019

CORAM

THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.976 of 2019 M/s.Thangavelu Spinning Mills Ltd., Rep. by its Authorized Signatory - S.Sabari No.111/1, Thathampatti K.N.Colony Salem-636 014, Salem District.

..Petitioner vs.

The Assistant Commissioner (CT) Salem Rural Circle 3rd Floor, Pitchas Road, Salem-636 007 Salem District.

.... Respondent Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the respondents to issue "C" forms under the Central Sales Tax Act, 1956 read with the Central Sales Tax (Registration & Turnover) Rules, 1957 to the petitioner for the purchase of High Speed Diesel from the suppliers in other states in view of the recent judgement dated 26.10.2018 passed by the Hon'ble Madras High Court in the case of M/s.Ramco Cements Ltd., & Others in WP Nos.19458 of 2018 to 19460 of 2018 and the batch cases. For Petitioner : Ms.B.Priyanka for Mrs.R.Hemalatha For Respondents : Mr.V.Haribabu Additional Government Pleader

O R D E R

Mr.V.Haribabu, learned Additional Government Pleader takes notice for the respondents. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself.

2. The petitioner seeks for mandamus directing the respondents to issue "C" forms under the Central Sales Tax Act, 1956 to the petitioner for the purchase of High Speed Diesel from the suppliers in the other States.

https://hcservices.ecourts.gov.in/hcservices/

3. Considering the very same issue, several other writ petitions were filed before this Court and the same was disposed of by a common order dated 26.10.2018 in W.P.Nos.19458 to 19460 of 2018 etc. batch, by setting aside the proceedings therein.

4. Accordingly, this writ petition is also allowed in terms of the order passed by this Court in W.P.Nos.19458 to 19460 of 2018 etc. batch. Consequently, the respondents are directed to permit this petitioner to download 'C' form, as has been done in the past for the purpose of purchasing petroleum products against the issuance of 'C' declaration forms. No costs. Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar mk To The Assistant Commissioner (CT) Salem Rural Circle 3rd Floor, Pitchas Road, Salem-636 007 Salem District.

+1cc to Mr.R.Hemalatha, Advocate, S.R.No.3209 +2ccs to the Government Pleader, S.R.No.3516 and 4289 W.P.No.976 of 2019 AD(CO) rrs 06/02/2019 https://hcservices.ecourts.gov.in/hcservices/