1 2025:CGHC:26050-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 21 of 2025 M/s Jayaswal Neco Industries Ltd., Siltara Industrial Area, Raipur. ... Applicant(s) versus Commissioner Of Commercial Tax, Raipur, C.G. ... Respondent(s) For Petitioner(s) : Mr. Neelabh Dubey, Advocate For Respondent(s) : Mr. Rahul Tamaskar, Government Advocate DIVISION BENCH Hon'ble Shri Sanjay K. Agrawal & Hon'ble Shri Deepak Kumar Tiwari, JJ. Order on Board 20/06/2025 Sanjay K. Agrawal, J. 1. The present application has been preferred under Section 55(2) of the Chhattisgarh Value Added Tax Act, 2005 (in short ‘the VAT SHYNA AJAY Digitally signed by SHYNA AJAY DN: cn=SHYNA AJAY, o=PERSONAL, st=Chhattisgarh, c=IN 2 Act”) calling for substantial questions of law against the order dated 23.9.2024 passed by the Chhattisgarh Commercial Tax Tribunal, Raipur, whereby, the learned Tribunal has rejected the application for referring the question of law filed by the applicant in the reference case to the High Court. 2. The application preferred under Section 55(1) of the VAT Act, for referring a question of law has been rejected by the Tribunal holding that it has no merit and no substantial question of law is required. 3. Learned counsel for the applicant would submit though the issue has been settled by the Supreme Court in the matter of State of Maharashtra Vs. Prism Cement Limited1 and also by this Court in the matter of Jayaswal Neco Industries Ltd. Vs. State of Chhattisgarh and others2, but the substantial question is required to be called for from the Tribunal under Section 55(2) of the VAT Act. 4. In view of the afore-stated judgment of the Supreme Court in Prism Cement Limited (supra) and also in light of the order passed by this Court in Jayaswal Neco Industries Ltd (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 1 2025 SCC OnLine SC 298 2 WPT No.93 of 2017, decided on 11.3.2025 3 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. 5. With the aforesaid observation and direction, this Tax Case stands disposed of. Sd/- Sd/- (Sanjay K. Agrawal) (Deepak Kumar Tiwari) Judge Judge Shyna