2024 (4) TMI 165 - HC - VAT and Sales Tax

Levy of tax under Section 4A of the Entry Tax Act - extraction of coal and the work of coal extraction - manufacture or not - HELD THAT - The issue raised by the applicant needs to be adjudicated. Therefore, the Commercial Tax Tribunal is called upon to make a reference elaborating the facts and question of law and refer the same to this Court. The Tax Case is disposed of.

Summary

The Chhattisgarh High Court heard a case regarding the classification of coal extraction as manufacturing. The applicant argued that coal extraction is not manufacturing, citing a Supreme Court decision. The respondent argued that coal extraction includes production and is synonymous with manufacturing. The court decided to refer the issue to the Commercial Tax Tribunal for adjudication. The Tax Case was disposed of.