Wheels India Limited v. The Asst. Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01.02.2019

CORAM

THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.3165 of 2019 Wheels India Limited Represented by its Vice President (Finance) R.Raghunathan ..Petitioner vs.

The Assistant Commissioner Anna Salai Assessment Circle Greams Road, Anna Salai Chennai-600 006.

.... Respondent Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the respondent to permit the petitioner to download "C" declaration forms for inter-state purchase of High Speed Diesel Oil as prayed for by the petitioner in their application dated 05.01.2019 as reiterated on 11.01.2019 in line with the orders and directions of this Hon'ble Court in W.P.No.19458 of 2018 dated 26.10.2018.

For Petitioner : Mr.K.A.Parthasarathy for Mr.N.Inbarajan For Respondent : Mr.V.Haribabu Additional Government Pleader

O R D E R

Mr.V.Haribabu, learned Additional Government Pleader takes notice for the respondent. 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.

3. Considering the very same issue, several other writ petitions were filed before this Court and the same was disposed https://hcservices.ecourts.gov.in/hcservices/

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 respondent is 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/- Deputy Registrar //True copy// Sub Assistant Registrar mk To The Assistant Commissioner Anna Salai Assessment Circle Greams Road, Anna Salai Chennai-600 006.

+1cc to Mr.n.Inbarajan, Advocate SR.No.8544 +1cc to Special Government Pleader (Taxes)SR.No.9033 W.P.No.3165 of 2019 GMY(05/02/2019) https://hcservices.ecourts.gov.in/hcservices/