ARULMURUGAN MILLS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) Mr. A.N.R.Jeyapratap, learned Government Advocate accepts notice for the respondents. At request of both learned counsel these Writ Petitions have taken up for final hearing even at the stage of admission.

(2.) Both learned counsel draw my attention to an order passed in W.P.Nos.4173 and 4176 in the case of M/s. Dhandapani Cement Private Limited Vs. The State of Tamil Nadu, wherein the identical issue as arising before me has been considered and decided by me in the following terms:

(3.) At the outset, Mr.P.Rajkumar, learned counsel for thepetitioner and Mr.V.Haribabu, learned Additional Government Pleader for the revenue agree that the issue in regard to entitlement to 'C' Forms for purchase of High Speed Diesel from supplies outside Tamil Nadu, to enable the dealers to seek a concessional rate of tax, is covered in favour of the assessee by a decision of this Court in M/s Ramco Cements Ltd. V. The Commissioner of Commercial Taxes (W.P.Nos.19460 of 2018) dated 26.10.2018 in a batch of over fifty (50) Writ Petitions.