https://www.taxtmi.com/caselaws?id=773842 Reference jurisdiction under Section 55 of the Chhattisgarh Value Added Sales Tax Act, 2005 is confined to questions of law arising from the impugned order. Where the dispute concerns non-production of Form 3, the prescribed declaration under Rule 7(1) of the Chhattisgarh Value Added Tax Rules, 2006, the matter remains one of factual proof because the contractor can avoid double taxation only by proving, in the prescribed manner, that tax was paid by the sub-contractor under Section 6(1)(b). In the absence of Form 3 for several years, no referable question of law arose and the refusal to require a reference was justified. en-us Fri, 20 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773842 Reference jurisdiction under Section 55 of the Chhattisgarh Value Added Sales Tax Act, 2005 is confined to questions of law arising from the impugned order. Where the dispute concerns non-production of Form 3, the prescribed declaration under Rule 7(1) of the Chhattisgarh Value Added Tax Rules, 2006, the matter remains one of factual proof because the contractor can avoid double taxation only by proving, in the prescribed manner, that tax was paid by the sub-contractor under Section 6(1)(b). In the absence of Form 3 for several years, no referable question of law arose and the refusal to require a reference was justified. Case-Laws VAT / Sales Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773842