2024 (4) TMI 165

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..... 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. - GOUTAM BHADURI AND SANJAY S. AGRAWAL, JJ. Shri Rajeev Kumar Agrawal and Pankaj Agrawal, Advocates, for the Applicant. Shri Vikram Sharma, .....

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..... cant would submit that the applicant is engaged in work of quarrying and extraction of coal in the Mines and by the same job, it would include the factum of word 'production' and would be a synonym to manufacture. 4. Having gone through the submission made by the parties as well as case law and records of the petition, in our opinion, the issue raised by the applicant needs to be adjudicat .....

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