Allowed

M/s.Sri Shanmuga Blue Metals v. The Assistant Commissioner (St)

Madras HC18 Jan 2021WP/18578/2020

Case brief

AI extract

What is this about?

Writ petition allowed directing the Assistant Commissioner (ST) to amend the petitioner's CST registration certificate and issue C Forms for inter-State purchase of High Speed Diesel following an order on application.

What did the court decide?

Writ petition allowed directing the first respondent to amend the registration certificate and issue C Forms for High Speed Diesel purchase.

M/s.Sri Shanmuga Blue Metals Vs The Assistant… — Service and Employment | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 18.01.2021

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CORAM

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THE HONOURABLE DR. JUSTICE ANITA SUMANTH

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Writ Petition No.18578 of 2020 and WMP. No.23041 of 2020

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M/s.Sri Shanmuga Blue Metals,
Represented by its Proprietor,
S.Palanisamy
No.3/84-D, Kumarapalayam,
Thandakkarampalayam Post,
Cheyur, Tirupur – 641 655. …Petitioner
Vs
1. The Assistant Commissioner (ST)
Avanachi Assessment Circle,
Avanachi, Tirupur.
2. The Principal Commissioner & Commissioner of
Commercial Taxes,
Ezhilagam, Chepauk,
Chennai-600 005.
3. The Joint Commissioner (ST),
Computer Cell, PAPJM Building,
Greams Road, Chennai-600 006. ...Respondents

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PRAYER: Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Mandamus, to direct the first respondent to include the “High Speed Diesel” in the CST certificate of registration of the petitioner based on the application dated 25.08.2020 filed by the petitioner as an item eligible for inter-State purchase and 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 purchase of High Speed Diesel from the suppliers in other States.

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For Petitioner : Mr.P.Rajkumar For Respondents : Mr.ANR.Jaya Prathap Government Advocate

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

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O R D E R

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The petitioner seeks a Mandamus directing the first respondent to issue C Forms under the Central Sales Tax Act, 1956 read with the Central Sales Tax (Registration and Turnover) Rules, 1957 for purchase of High Speed Diesel from the suppliers outside the State.

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Pursuant to order of this Court dated 04.01.2021 the application of the petitioner dated 25.08.2020 seeking amendment of registration certificate was considered and the Registration Certificate was amended as sought. As a consequence, the petitioner is entitled to download C Form as and when required.

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This writ petition is allowed in the above terms. Connected miscellaneous petition is closed. No costs.

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Sd/-
Assistant Registrar
//True Copy//
vs/ska Sub Assistant Registrar
To
1. The Assistant Commissioner (ST)
Avanachi Assessment Circle,
Avanachi, Tirupur.
2. The Principal Commissioner & Commissioner of
Commercial Taxes,
Ezhilagam, Chepauk,
Chennai-600 005.
3. The Joint Commissioner (ST),
Computer Cell, PAPJM Building,
Greams Road, Chennai-600 006
+1cc to the Government Pleader in Sr.2066

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Writ Petition No.18578 of 2020 and WMP. No.23041 of 2020

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um(CO)

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rv(04/02/2021)

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

M/s.Sri Shanmuga Blue Metals v. The Assistant Commissioner (St)

Case brief

What is this about?

What did the court decide?

M/s.Sri Shanmuga Blue Metals v. The Assistant Commissioner (St)

Case brief

What is this about?

What did the court decide?

What the court decided

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