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IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
SANJAY K.AGRAWAL, DEEPAK KUMAR TIWARI
Balajee Minerals, Nehru Nagar, Bhilai – Appellant
Versus
Commissioner of Commercial Tax, Raipur – Respondent
Order :
Sanjay K. Agrawal, J.
1. The Chhattisgarh Commercial Tax Tribunal, Raipur, in exercise of power conferred under Section 55(1) of the Chhattisgarh Value Added Tax Act, 2005 (for short, ‘the VAT Act’) has referred the following questions of law for decision by this Court under Section 55(1) of the VAT Act, which state as under:-
Common questions of law in Tax Case Nos.29/2024 & 44/2024
1. Whether under the facts and the circumstances of the case the Tribunal is justified to hold that applicant dealer is manufacturer u/s-2(n) of the CG Vat Act and the provision of Sec.4-A of the entry tax applies.
2. Whether under the facts and circumstances of the case the Tribunal is justified to rely upon the decision of the High Court in the case of Rewa Coal Fields Ltd. Shahdol Vs. Sales Tax Commissioner, M.P. & Others (1994) 18 CTJ, page-71 which is under the MP General Sales Tax Act when the definition of manufacture u/s-2(j) was wide enough even to include collection of sand from river bed.
3. Whether under the facts and circumstances of the case the Tribunal is justified to apply the definition of raw material in this case whereas the issue is on manufacture. The CG Vat Act do not define ra
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