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2022 (12) TMI 899 - HC - VAT and Sales TaxRight to use between the Appellant and the railways has been entered into in the light of the scheme of the Central Govt., as own your wagon scheme - power of the State to tax the transaction which is an interstate sales or a transaction in other state - HELD THAT - On a query of this Court as to whether any review was sought for in respect of order dated 05.12.2017 passed in WP(T) No. 54/2016, learned counsel for the parties are unable to apprise this Court. Learned counsel for the applicants, however, submit that the same would be inconsequential as the order dated 05.12.2017 was a common order in both the writ petitions. These cases are disposed of.
Issues:
1. Referral of substantial questions of law under Section 55(2) of the Value Added Tax Act, 2005. 2. Dismissal of applications for referral by the Chhattisgarh Commercial Tax Tribunal. 3. Review petition filed against a previous judgment. 4. Decision on the review petition and subsequent judgment in WP(T) No. 128/2015. Analysis: Issue 1: Referral of substantial questions of law under Section 55(2) of the Value Added Tax Act, 2005: The applicants filed applications under Section 55(2) of the Act of 2005 seeking referral of substantial questions of law to the High Court. These questions included issues related to the interpretation of judgments, the application of schemes, and the consideration of relevant decisions. The Tribunal initially dismissed the applications for referral. Issue 2: Dismissal of applications for referral by the Chhattisgarh Commercial Tax Tribunal: The Tribunal dismissed the applications for referral by relying on a common judgment dated 05.12.2017 in WP(T) No. 128/2015 and WP(T) No. 54/2016. The Tribunal justified the imposition of tax on lease charges based on the benefits availed within the State of Chhattisgarh, leading to the rejection of the revision by the Revisional authority. Issue 3: Review petition filed against a previous judgment: A review petition, REVP No. 14/2018, was filed against the order dated 05.12.2017 in WP(T) No. 128/2015. The review petition was allowed for rehearing, indicating a challenge to the initial decision based on legal grounds. Issue 4: Decision on the review petition and subsequent judgment in WP(T) No. 128/2015: Subsequently, WP(T) No. 128/2015 was decided by a judgment dated 07.12.2022. The Single Judge set aside the assessment orders and revision rejection, deeming them contrary to the law and previous judgments. The judgment altered the basis on which the reference application under Section 55(1) was rejected, leading to a direction for the Tribunal to refer the questions to the High Court. In conclusion, the High Court directed the Tribunal to refer the substantial questions of law to the Court based on the revised judgment in WP(T) No. 128/2015. The legal analysis involved interpretations of statutes, application of schemes, and consideration of precedents to determine the tax implications on lease charges within the State of Chhattisgarh.
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