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of <h1>Is Coal Extraction Manufacturing? Tribunal to Decide on Tax Implications.</h1> <h3>SOUTH EASTERN COALFIELDS LTD. Versus COMMISSIONER OF COMMERCIAL TAX, RAIPUR</h3> The Chhattisgarh HC referred the issue of whether coal extraction constitutes manufacturing to the Commercial Tax Tribunal for adjudication. The applicant ... 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. 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.
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