1 2025:CGHC:31235-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No.96 of 2023 M/s Ashoka Buildcon Limited Registered Office At House No. 43, Vardhaman Nagar, Rajnandgaon, C.G., Present Address - House No. 101, Shrishti Colony, Rajnandgaon, Tahsil And District Rajnandgaon, C.G., Through Its Authorized Representative Namely Ravindra Vijayvargiya (G.M. - Accounts And Finance), S/o Shri Moolchand Vijayvarhiya, Aged Around 47 Years, R/o Flat No. - 1, Salitare Apartment, Mahatma Nagar, Nashik, Maharashtra State, Pin - 422005. ... Applicant versus Commissioner Of Commercial Tax Behind Raj Bhavan, Civil Lines, Raipur, C.G. ... Respondent For Applicant : Shri Hari Agrawal, Advocate. For Respondent : Shri Rahul Tamaskar, G.A. Hon'ble Shri Sanjay K. Agrawal and Hon'ble Shri Deepak Kumar Tiwari, JJ. Order On Board (08.07.2025) Sanjay K. Agrawal, J 1. This is a Reference Application preferred by the Applicant under Section 55(2)(b) of the CG Value Added Tax Act, 2005 (for Digitally signed by SISTLA NEELIMA VISHNU PRIYA Date: 2025.07.09 15:18:20 +0530 2 short ‘the Act of 2005’) requiring the Tribunal to refer the question of law. 2. The Assessing Officer, while passing the re-assessment order, disallowed the Input Tax Credit on Tippers and Dumpers used in the construction/manufacture of road holding that Tippers and Dumpers are not included in Notification No.45 dated 28.04.2006 and raised an extra demand of Rs.25,19,589/-. 3. Being aggrieved by the order of re-assessment, the Applicant has preferred an Appeal before the Appellate authority, which has upheld the said assessment order and dismissed the Appeal. Thereafter, the Applicant has again preferred an Appeal under Section 48(2) of the Act of 2005 before the Chhattisgarh Commercial Tax Tribunal (for short ‘the Tribunal’) and vide order dated 22.07.2022, the Tribunal has dismissed the same holding that the Input Tax Rebate can be claimed on Capital Goods only used for sale, manufacturing or mining works. The application filed by the Applicant under Section 55(1) of the Act of 2005 for referring the matter to this Court has also been rejected by the Tribunal. 4. Being aggrieved by the order of the Tribunal, the Applicant has preferred an application under Section 55(2) of the Act of 2005 seeking reference of the question of law to this Hon’ble Court. 3 5. Having heard learned Counsel for both the parties and having gone through the record, we are of the considered opinion that the following substantial question of law arises for consideration:- “Whether the Tippers & Dumpers used in construction/manufacture of roads are covered in the definition of ‘Capital Goods’ as defined under Section 2(e) of the VAT Act r/w Sl. No.26 of VAT Notification No.45 dated 28.04.2006 ?” 6. For the foregoing, the Tribunal is called upon to make a reference to this Court on the aforesaid question of law. 7. With the aforesaid direction, this Reference Application stands disposed of. Sd/- Sd/- (Sanjay K. Agrawal) (Deepak Kumar Tiwari ) Judge Judge Priya