M/s. TVS Motor Company Ltd. and other appellants, registered under the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act), contested the constitutionality of Section 19(5)(c) of the TNVAT Act ... and Rule 10(9)(a) of the Tamil Nadu Value Added Tax Rules, 2007, 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 14, 19(1)(g), and 301 of the Indian Constitution and contradicted the Central Sales Tax Act, 1956 (CST Act), but the Madras High Court affirmed their validity, prompting the current appeals to the Supreme Court.