M/S Iron Junction vs Commissioner Of Commercial Tax
2022 Latest Caselaw 6046 Chatt

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                 HIGH COURT OF CHHATTISGARH, BILASPUR
                                   Order Sheet
                               TAXC No. 73 of 2022
             M/s Iron Junction Versus Commissioner of Commercial Tax


27.09.2022        Heard Mr. Moolchand Jain, learned counsel for the petitioner.

              Also heard Mr. Vikram Sharma, learned Deputy Government

              Advocate, appearing for the respondent.

This is a reference application under Section 55(2) of the

Chhattisgarh Value Added Tax Act, 2005.

Drawing the attention of this Court to the questions of law as

formulated in paragraphs 3.1 to 3.7 to be referred, Mr. Jain submits

that the questions are answered in Writ Appeal No.687 of 2018

decided on 18.08.2022.

While broadly agreeing with the submission of Mr. Jain, Mr.

Sharma submits that he would like to ascertain the factual matrix so

as to make appropriate submission as to whether the case is

squarely covered by the judgment dated 18.08.2022 passed in Writ

Appeal No.687 of 2018.

On the prayer of Mr. Sharma, list this case on 29.09.2022.

                         Sd/-                                   Sd/-
    Anu
               (Arup Kumar Goswami)                     (Deepak Kumar Tiwari)
                    Chief Justice                             Judge