M/S Jayaswal Neco Industries Ltd. v. Commissioner of Commercial Tax
Case brief
What is this about?
High Court of Chhattisgarh (Bilaspur), Division Bench of Sanjay K. Agrawal and Sanjay Kumar Jaiswal, JJ., Order On Board dated 25/02/2025 in TAXC No. 92 of 2022 (M/s Godawari Power & Ispat Ltd.) and connected TAXC Nos. 6, 7, 69, 70, 71, 72, 73, 74 of 2023 (M/s Jayaswal Neco Industries Ltd.) versus Commissioner of Commercial Tax, Raipur. Applications under Section 55(2), Chhattisgarh Value Added Tax Act 2005, calling for a substantial question of law after the Tribunal dismissed the Section 55(1) reference applications. Acting in view of State of Maharashtra and others v. Prism Cement Limited and another (2025 SCC OnLine SC 298), the Court called upon the Tribunal to refer to the High Court the question whether exemption under notification No.F10/101/2006/CT/V/(94) Raipur dated 31-10-2006 can be allowed without filing C form. All tax cases disposed of.
What did the court decide?
Tribunal called upon, under Section 55(2) of the Chhattisgarh Value Added Tax Act, 2005, to make reference to the High Court on the substantial question of law whether the benefit of exemption under notification No.F10/101/2006/CT/V/(94) Raipur dated 31-10-2006 can be allowed without filing C form; all tax cases disposed of accordingly.