COMMISSIONER OF COMMERCIAL TAXES Vs. RAMCO CEMENTS LTD.

JUDGEMENT

(1.) The Commissioner of Commercial Taxes has filed this intra-court Writ Appeals aggrieved by the order and Judgment of the learned Single Judge dated 26.10.2018, whereby the learned Single Judge allowed the Writ Petitions filed by the Assessees, M/s.Ramco Cements Limited and another and quashed the impugned communication dated 31st May 2018 issued by the Commissioner of Commercial Taxes, Chepauk, Chennai and consequential Notices issued to the Assessees seeking to deny the benefit of purchases of HSD Diesel, Natural Gas in the course of inter-State Trade or Commerce against the Declaration of 'C' forms of the CST Act, 1956 at the concessional rate of 2%.

(2.) The Revenue also contends that had such HSD Diesel been purchased within the State of Tamil Nadu locally, the rate of tax at 28% would have been levied and it would not have resulted in a big financial loss to the State of Tamil Nadu.

(3.) The bone contention of the Revenue in the present Writ Appeal is that with the enactment of the Constitutional 101st Amendment and consequential GST Laws enacted in all the States with effect from 1.7.2017 and the consequential amendments effected in the CST Act, 1956 also and amendment in the definition of 'Goods' restricting the operation of CST Act for only six commodities like Petroleum Crude, High Speed Diesel, Motor Spirit (Petrol), Aviation Turbine Fuel, Natural Gas and Liquor, the Assessee Company or whoever engaged in the manufacture of Cement and other things, which were now covered by the GST Laws were not entitled to purchase such Diesel, etc. these six specified goods against the Declaration Form 'C' at the concessional rate on the inter-State purchases of such goods made by them and therefore, the learned Single Judge has erred in quashing the said Circular issued by the Commissioner of Commercial Taxes on 31.5.2018 prohibiting these dealers and manufacturers of Cement, etc. from downloading Online Declaration of Form 'C' from the Official Website of the Department was justified.