2022 (12) TMI 899

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....Aman Pandey, Advocate {In TAXC No. 115/2018, 116/2018, 117/2018, 119/2018 and 120/2018} For the Respondent : Mr. Vikram Sharma, Deputy Government Advocate. ORDER ON BOARD PER ARUP KUMAR GOSWAMI, CHIEF JUSTICE Heard Mr. Neelabh Dubey, learned counsel appearing for the applicant in TAXC No. 110/2018, 111/2018, 112/2018, 113/2018 and 114/2018 and Mr. Ashish Shrivastava, learned senior counsel, assisted by Mr. Aman Pandey, learned counsel, appearing for the applicant in TAXC No. 115/2018, 116/2018, 117/2018, 119/2018 and 120/2018. Also heard Mr. Vikram Sharma, learned Deputy Government Advocate, appearing for the respondent. 2. By means of these applications filed under Section 55(2) of the Value Added Tax Act, 2005 (for short, the Act of ....

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....red in concluding that, since Form-C has been used by the Appellant from CG, it means that, the lease agreement for the State of CG liable to tax in CG. Here the Ld. Tribunal failed to appreciate the proviso to the para in Form-C added from 01.02.1997 its provides that Form-C can be issued for purchase of gods to be delivered in a State where the purchases is not registered." 3. The learned Chhattisgarh Commercial Tax Tribunal, for short, 'the Tribunal', dismissed applications filed under Section 55(1) for referring the above questions to this Court by order dated 22.05.2018 by relying on a common judgment dated 05.12.2017 passed in WP(T) No. 128/2015 and WP(T) No. 54/2016, wherein it was observed as follows: "Given the aforesaid legal p....