(Tax Case No.92/2022 and other connected cases) 2025:CGHC:9703-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 92 of 2022 M/s Godawari Power & Ispat Ltd. Siltara, Raipur --- Applicant versus Commissioner of Commercial Tax, Raipur --- Non-applicant TAXC No. 69 of 2023 M/s Jayaswal Neco Industries Ltd. Siltara, Raipur --- Applicant Versus Commissioner of Commercial Tax, Raipur --- Non-applicant TAXC No. 72 of 2023 M/s Jayaswal Neco Industries Ltd., Siltara Raipur --- Applicant Versus Commissioner of Commercial Tax, Raipur --- Non-applicant TAXC No. 73 of 2023 M/s Jayaswal Neco Industries Ltd. Siltara, Raipur --- Applicant Versus Commissioner of Commercial Tax, Raipur SISTA SOMAYAJULU Digitally signed by SISTA SOMAYAJULU Date: 2025.02.28 16:48:29 +0530 (Tax Case No.92/2022 and other connected cases) --- Non-applicant TAXC No. 70 of 2023 M/s Jayaswal Neco Industries Ltd Siltara, Raipur --- Applicant Versus Commissioner of Commercial Tax, Raipur --- Non-applicant TAXC No. 7 of 2023 M/s Jayaswal Neco Industries Ltd. Siltara, Raipur --- Applicant Versus Commissioner of Commercial Tax, Raipur --- Non-applicant TAXC No. 6 of 2023 M/s Jayaswal Neco Industries Ltd. Siltara, Raipur --- Applicant Versus Commissioner of Commercial Tax, Raipur --- Non-applicant TAXC No. 74 of 2023 M/s Jayaswal Neco Industries Ltd. Siltara, Raipur. --- Applicant Versus Commissioner of Commercial Tax, Raipur --- Non-applicant TAXC No. 71 of 2023 M/s Jayaswal Neco Industries Ltd. Siltara, Raipur --- Applicant Versus (Tax Case No.92/2022 and other connected cases) Commissioner of Commercial Tax, Raipur --- Non-applicant For Applicant in Tax Case No.92/2022 : Mr. Neelabh Dubey, Advocate. For Applicant in Tax Case Nos.6/2023, 7/2023, 69/2023, 70/2023, 71/2023, 72/2023, 73/2023 and 74/2023 : Mr. M.P. Devnath, Mr. Neelabh Dubey and Mr. Abhishek Anand, Advocates. For Non-applicant / State : Mr. Rahul Tamaskar, Government Advocate. Division Bench: - Hon'ble Shri Sanjay K. Agrawal and Hon'ble Shri Sanjay Kumar Jaiswal, JJ. Order On Board (25/02/2025) Sanjay K. Agrawal, J. 1. The present applications have been preferred under Section 55(2) of the Chhattisgarh Value Added Tax Act, 2005 (for short, ‘the VAT Act’) calling for substantial questions of law against the orders passed by the Chhattisgarh Commercial Tax Tribunal, Raipur, whereby the learned Tribunal has dismissed the applications for referring the question of law filed by the applicants in the respective reference cases to the High Court. 2. Since common question of law and fact is involved in all the applications, they have been clubbed together, heard together and are being decided by this common order. 3. In the application preferred under Section 55(1) of the VAT Act, for referring the question of law, the Tribunal has rejected the application holding that the applicant has raised factual controversy in the reference application which is already decided as per factual matrix and legal aspect of the matter. However, the question in this batch of tax cases is, (Tax Case No.92/2022 and other connected cases) whether exemption can be allowed as per notification No.F- 10/101/2006/CT/V/(94) Raipur dated 31-10-2006 without filing C form. 4. Learned counsel appearing for the applicants submit that though this issue has been settled by the Supreme Court in the matter of State of Maharashtra and others v. Prism Cement Limited and another1, but the substantial question is required to be called from the Tribunal under Section 55(2) of the VAT Act. 5. Learned State counsel opposes the applications. 6. In view of the above-stated judgment of the Supreme Court in Prism Cement Limited’s case (supra), the Tribunal is called upon to send the substantial question of law, whether exemption can be allowed as per notification No.F-10/101/2006/CT/V/(94) Raipur dated 31-10-2006 without filing C form. Accordingly, in exercise of power under Section 55(2) of the VAT Act, the learned Tribunal is called upon to make reference to the High Court on the question of law, whether the benefit of exemption can be allowed without filing C form and refer it as substantial question of law. 7. With the aforesaid observation and direction, all these tax cases / applications stand disposed of. Sd/- Sd/- (Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) JUDGE JUDGE Soma 1 2025 SCC OnLine SC 298