1. Invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, the petitioner herein namely Ambuja Cements Limited, a company incorporated under the provisions of the Indian Companies Act, 1956, has called in question legality, validity and correctness of the show cause notice issued under Section 22 (1) of the Chhattisgarh Valued Added Tax Act, 2005 (for short, 'the Act, 2005'), read with Section 13 of the Chhattisgarh Entry Tax Act, 1976 (for short, 'the Act, 1976'), for reassessment and for calculating the entry tax payable by the petitioner Company for the assessment years 2007-08, 2008-09 and 2009-10, and also eventually calls in question the final reassessment order passed during the pendency of the writ petition dated 18-7-2014 for the aforesaid years and finally also questioned the circular dated 16-6-2014 issued by the Commissioner, Commercial Tax, Chhattisgarh, Raipur.

2. The essential facts shorn of unnecessary details imperative to judge the correctness of the plea raised at the Bar are as under: -

2.1. The petitioner was granted mining lease by the State of Chhattisgarh for extracting lime stone for a period of 20 years. T