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HIGH COURT OF CHHATTISGARH AT BILASPUR
Sanjay K. Agrawal, Sanjay Kumar Jaiswal
Jayaswal Neco Industries Ltd., – Appellant
Versus
State of Chhattisgarh, through Secretary, Department of Commercial Taxes, Mahanadi Bhavan – Respondent
Order :
(Sanjay K. Agrawal, J.)
1. Common question of law and fact is involved in both the writ petitions, therefore, they have been clubbed together, heard together and are being decided by this common order.
2. Petitioner M/s. Jayaswal Neco Industries Limited, in both the writ petitions, has called in question legality, validity and correctness of notification No.F-10/101/2006/CT/V/(94) dated 31-10-2006 (Annexure P-2) issued by the State of Chhattisgarh in exercise of the powers conferred by Section 15-B & 72(i)(b) of the Chhattisgarh Value Added Tax Act, 2005 (for short, 'the Chhattisgarh VAT Act') read with sub-section (5) of Section 8 of the Central Sales Tax Act, 1956 (for short, 'the CST Act') incorporating the amended provisions of Section 8(5) of the CST Act, branding the same as unconstitutional and invalid in law. Petitioner M/s. Jayaswal Neco Industries Limited in WPT No.122/2016 has also sought for quashment of the assessment order dated 18-6-2010 (Annexure P-3) issued for the assessment year 2006-2007, as with respect to other assessment orders, appeals are already filed.
3. It is the case of the petitioner that the petitioner is a Company engaged in the business of manuf
The amendment to Section 8(5) of the CST Act applies prospectively and does not retroactively affect vested rights to tax exemption granted prior to the amendment.
The amendment to Section 8(5) of the CST Act does not retrospectively affect previously granted tax exemptions, which remain valid unless revoked with notice.
The main legal point established in the judgment is the application of the principle of legitimate expectation, promissory estoppel, and Section 38A of the Central Excise Act, 1944 in protecting the ....
The Notification under Section 8(5) of the CST Act operates independently, allowing a reduced tax rate without the conditions of Section 8(4) applying.
Exemptions under G.O.Ms. No. 1091 are general under state law but do not qualify as general exemptions under the Central Sales Tax Act due to specific conditions in the exemption notification.
Section 3(B)(b) of Act enables levy of electricity duty upon cancellation of exemption.
Excise Tariff - Manufacture of excisable products - Fixation of a special rate - In earlier order it was an agreed stand of respondent GST Department that application of petitioner requesting for fix....
The Court's decision emphasized that the exclusion of a particular khasra in the Excise Notification was procedural and touched upon the policy of the State Government, and hence should not be interf....
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