M s TVS Motor Company Ltd and other appellants registered under the Tamil Nadu Value Added Tax Act TNVAT Act contested the constitutionality of Section c of the TNVAT Act ... and Rule a of the Tamil Nadu Value Added Tax Rules which condition the Input Tax Credit ITC for inter-state sales on the possession of a 'C' Form The appellants claimed these provisions infringed upon Articles g and of the Indian Constitution and contradicted the Central Sales Tax Act CST Act but the Madras High Court affirmed their validity prompting the current appeals to the Supreme Court