M/S Mahavir Coal Washeries Pvt. Ltd. v. Commissioner of Commercial Taxes
Case brief
What is this about?
High Court of Chhattisgarh, Bilaspur; TAXC No. 83 of 2023 (decided 15/04/2025); Bench: Sanjay K. Agrawal & Deepak Kumar Tiwari, JJ. Reference application under S. 55(2) of CG VAT Act, 2005 by M/s Mahavir Coal Washeries Pvt Ltd against Commissioner of Commercial Taxes. Key terms: capital goods definition S. 2(e); input tax rebate disallowance Rs. 74,55,389 on four-wheeler vehicles; Entries 5 and 7 Schedule III VAT Act; assessment year 2014-15 tax Rs. 6,07,18,957; tribunal refusal under S. 55(1); question framed on truck transporting coal from mines to washery as capital goods; direction to Tribunal to refer question of law; application disposed.
What did the court decide?
Direction to the concerned Tribunal to refer the aforesaid question of law to the High Court expeditiously; the Reference Application was disposed of accordingly.