The Hon’ble Supreme Court of India in the Commissioner of Commercial Taxes and Anr. etc. VS the Ramco Cements Ltd. etc. [Petition(s) for Special Leave to Appeal (C) No(s) .15785-15788/2020, dated March 24, 2021] declined to interfere in Revenue’s Special Leave Petitions, for use of ‘C’ Forms of the Central Sales Tax Act, 1956 (“CST Act”) post GST in respect of purchase of six commodities (petroleum crude, diesel, petrol, aviation turbine fuel, natural gas and liquor) for use in the course of inter-state trade or commerce by the Assessee.
This petition has been filed by the Revenue Authorities against the decision of the Hon’ble Madras High Court in the Commissioner of Commercial Taxes & Anr. v. the Ramco Cements Ltd. and the State Tax Officer & Anr. 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, dated March 9, 2020] wherein the Court, directed the Revenue Authorities not to restrict the use of ‘C’ Forms under the CST Act for the inter-State purchases of six commodities by the assessees and other registered dealers at concessional rate of tax and further directed to permit online downloading of such declaration in ‘C’ Forms to such dealers.
Whether Revenue is liable to issue C-Form in respect of petroleum crude, diesel, petrol, aviation turbine fuel, natural gas and liquor purchase intended for use in the course of inter-state trade or commerce post GST?
The Hon’ble Supreme Court of India in Petition(s) for Special Leave to Appeal (C) No(s). 15785-15788/2020, dated March 24, 2021 held as under:
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