1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 12/9/2011 C O R A M THE HONOURABLE Mr.JUSTICE S.MANIKUMAR W.P.(MD)Nos.8329 and 8330 of 2011 1. Tvl.S.S.Duraisamy Nadar rep. By its Partner S.S.D.Chellakkani. Kovilpatti, Tuticorin District. ... Petitioner in W.P.(MD) No.8329/2011 Premier Products Pvt Ltd rep. By its Director S.S.D.Chellakkani. Kovilpatti. ... Petitioner in W.P.(MD) No.8330/2011 Vs 1. The Commercial Tax Officer – 1 Kovilpatti 628 501 Tuticorin District. 2. The Principal Commissioner & Commissioner of Commercial Taxes Chepauk Chennai 600 005. ... Respondents in both the petitions. Petitions filed under Article 226 of the Constitution of India praying for the issuance of writs of certiorarified mandamus to call for the records relating to the impugned notice dated 4/7/2011 issued by the first respondent received by the petitioner on 8/7/2011 in their CST 476343/2010-11, CST 476340/2011 respectively and quash the same and to direct the first respondent to issue the required 'c' forms as per the representations of the petitioners dated 21/3/2011 and to follow the directions of the High Court and directions of the second respondent as such the petitioners are eligible to purchase all the goods which are connected with the business activities of the business of the petitioners. For petitioners ... Mr.Md.Ibrahim Ali for Mr.A.S.Mujibur Rahman For respondents ... Mr.B.Pugalenthi, Spl.G.P C O M M O N O R D E R By letters dated 21/3/2011, the petitioners have sought for issuance of 'c' forms for purchase of co-extruded flexible printed film from other States and Bearings, Machinery Spares, Bolt and Nuts, Cotton seeds from other states respectively. The Commercial Tax Officer - I, Kovilpatti, on verification of the petitioners registration Certificates under CST Act, 1956, rejected the same on the ground that the above said commodities have not been included in the certificate of registration. https://hcservices.ecourts.gov.in/hcservices/ 2 Though the learned counsel appearing for the petitioners, made submissions, on the basis of Full Bench judgment in THE STATE OF TAMIL NADU, rep. BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, MADRAS (CENTRAL) DIVISION, MADRAS 6 Vs. TVL.NU TREAD TYRES} in TC (R) Nos.1180 of 1992 and 82 of 1997 dated 27/7/2006 and on the basis of certain clarifications issued by the Commissioner of Commercial Taxes, Chennai, to set aside the impugned orders of the first respondent and prayed for a consequential direction to him to issue 'c' forms as per the representation dated 21/3/2011, he submitted that the petitioners would make a representation to the Commercial Tax Officer - I, Kovilpatti, for issuance of 'C' form and place further particulars in support of their claim, for the purchase of commodities as stated supra. The submission of the learned counsel appearing for the petitioners is placed on record. 2. In the light of the above, this Court is of the view that, there is no need to adjudicate the correctness of the impugned orders and it is suffice to direct the petitioners to place necessary particulars before the Commercial Tax Officer - I, Kovilpatti to justify their claim. If any further representation is made by the petitioners for issuance of 'C' forms, the Commercial Tax Officer - I, Kovilpatti is directed to consider the same in the light of the statutory provisions and the supporting materials placed for consideration, within a period of four weeks from the date of receipt of a copy of this order. 3. With the above directions, these writ petitions are disposed of. No costs. Consequently, the connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar (CO) /True copy/ Sub Assistant Registrar To 1. The Commercial Tax Officer – 1 Kovilpatti 628 501, Tuticorin District. 2. The Principal Commissioner & Commissioner of Commercial Taxes, Chepauk, Chennai 600 005. +1CC TO THE SPECIAL GOVERNMENT PLEADER, SR.31129 +1CC TO MR.A.S.MUJIBUR RAHMAN, ADVOCATE SR.31105 Mvs SR : 23.09.2011 : 2p/5c W.P.(MD) Nos.8329 and 8330 of 2011 12/9/2011 https://hcservices.ecourts.gov.in/hcservices/