Madras High CourtWP/30814/2018allowed

M/S.Bharath Blue Metals v. The State Of Tamil Nadu

2018-11-22Honourable Mr Justice K. Ravichandrabaabu3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.11.2018

CORAM

THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.30814 of 2018 in W.M.P.No.35955 of 2018 M/s.Bharath Blue Metals Represented by its Proprietor Mr.B.T.Nagarajreddy ..Petitioner vs.

The State of Tamil Nadu Represented by the Secretary to Government Commercial Taxes Department Fort St.George, Chennai-600 001.

The Principal Commissioner & Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai-600 005.

The Assistant Commissioner (CT) Hosur (North) Assessment Circle, Hosur.

The Joint Commissioner (ST) Computer Cell PAPJM Buildings, Greams Road, Chennai-600 006.

The Joint Commissioner (ST) Commercial Tax Building Salem.

.. Respondents Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the respondents to issue "C" forms under the Central Sales Tax Act, 1956 read with the Central Sales Tax (Registration and Turnover) Rules, 1957 to the petitioner for the purchases 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 of cases. For Petitioner : Mr.P.Rajkumar For Respondents : Mr.M.Hariharan, Additional Government Pleader

O R D E R

Mr.M.Hariharan, 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 read with the Central Sales Tax (Registration and Turnover) Rules, 1957 to the petitioner for the purchases of High Speed Diesel from the suppliers in other States.

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. Consequently, connected miscellaneous petition is closed. Sd/- Deputy Registrar //True Copy// Sub Assistant Registrar mk To 1.