2010 (1) TMI 1111

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....he State has filed this application under section 70(2) of the Chhattisgarh Commercial Tax Act, 1994 (in short, "the Act"), and prayed for quashing of the impugned order (annexure P1) passed by the Chhattisgarh Commercial Tax Tribunal (in short, "the Tribunal") and further prayed for direction to the Tribunal to refer the following questions of law for our opinion: "(i) Whether the learned Chha....

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....nd therefore, the provisions of section 9B, as existing before April 1, 1999, were not applicable. However, the said objection was rejected by the assessing officer. The assessee's appeal was partly allowed by the Appellate Commissioner, Commercial Tax, and the objection against the imposition of value added tax (in short, "the VAT") was rejected. However, the Board of Revenue, vide order date....

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....al ground that though Shri B.S. Otti, Additional Commissioner, Commercial Tax, has submitted his affidavit showing reasons for delay in filing this application for reference, however, in the absence of any application for condonation of delay, the affidavit cannot be entertained, and the reasons assigned in the affidavit are also not satisfactory. Thus, considering the inordinate delay of more tha....

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.... to pay tax under section 9, no VAT under section 9B, as existed at the relevant period, can be imposed on him as existing section 9B came into force only with effect from April 1, 1999. He further argued that there was an inordinate delay in filing the application for reference and the Revenue filed the application without any application for condonation of delay and in these circumstances, th....