CCT, Chennai vs. Ramco Cements Ltd. – Madras HC

Dealers should be allowed to continue CST registration and Authorities are directed to issue Form-C for inter-state procurement of petrol, diesel, ATF, crude,

and natural gas used in manufacture of goods or other specified activities under CST Act.

This decision allows dealers to procure petroleum products at concessional CST rate (2%) even when such petroleum products are used for manufacture of goods liable to GST.