1 2025:CGHC:17263-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 83 of 2023 M/s Mahavir Coal Washeries Pvt Ltd. Bilaspur Chhattisgarh ... Petitioner(s) versus Commissioner Of Commercial Taxes Raipur Chhattisgarh ... Respondent(s) For Applicant : Mr. Neelabh Dubey, Advocate. For Respondent : Mr. Rahul Tamaskar, GA. Hon'ble Shri Sanjay K. Agrawal & Hon'ble Shri Deepak Kumar Tiwari, JJ Order on Board (15/04/2025) Sanjay K. Agrawal, J 1. This is a Reference Application preferred by the applicant under Section 55 (2) of the CG Value Added Tax Act, 2005 (for short the ‘Act 2005’) requiring the Tribunal to refer the question of law. 2. The Assessing Officer has passed an assessment order on 28.03.2019 for the assessment year 2014-15 wherein a tax of Rs.6,07,18,957 was assessed. However, the Assessing Officer Digitally signed by AJAY KUMAR DWIVEDI Date: 2025.04.16 11:31:32 +0530 2 disallowed the Input Tax Rebate of Rs.74,55,389/- on purchase of four-wheeler vehicles on three specific grounds i.e. the said goods are not used as capital goods in the applicant's coal washery; the goods are not mentioned as capital goods in dealers' registration certificate; and that four-wheeler vehicle falls in Entry 5 and 7 of Schedule III of the VAT Act and thus they cannot be treated as capital goods. Against the said order, the applicant preferred an appeal before the Additional Commissioner (Appeals) which was dismissed on 19.12.2019. Thereafter, the applicant preferred an appeal before the Chhattisgarh Commercial Tax Tribunal which was also dismissed on 25.03.2022. Against the said order, the applicant preferred an application under Section 55 (1) of the VAT Act before the Tribunal which was dismissed on 14.02.2023 holding that no case is made out for referring the question of law mentioned in the application. Being aggrieved by the said order, this application has been filed under Section 55 (2) of the VAT Act. 3. Having heard learned counsel for the parties and having gone through the documents, we are of the considered opinion that following question of law arises for consideration:- "Whether the goods vehicle (truck) used for transportation of coal from the mines to washery is covered in the definition of capital goods as defined under Section 2 (e) of the VAT Act ?" 3 4. For the foregoing, it is directed that the concerned Tribunal shall make a reference to this Court on the aforesaid question of law, expeditiously. 5. With the aforesaid direction, the Reference Application is disposed of. Sd/- Sd/- (Sanjay K. Agrawal) (Deepak Kumar Tiwari) Judge Judge ajay.