2025 (5) TMI 637

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....AL, J. 1. Since the question(s) of law referred by the Tribunal in all tax cases are one and same, they have been clubbed together, heard together and are being disposed of by this common order. 2. The Chhattisgarh Commercial Tax Tribunal, Raipur in exercise of power conferred under Section 55 (1) of the Chhattisgarh Value Added Tax Act, 2005 (for short, 'the Act') has referred the following two substantial questions of law for determination of this Court, which came up for consideration before this Court in Tax Case Nos. 194/2024, 195/2024, 196/2024, 197/2024, 199/2024 & 200/2024:- "1. Whether under the facts and circumstance of the case the Hon'ble Tribunal had erred in law by holding that the assessment has been done on th....

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....eme Court in the matter of M/s Gannon Dunkerley and Co. and others v. State of Rajasthan and others (1993) 1 SCC 364  cannot be applied, as the documents were not made available as per the said judgment for the authority to follow the principles of law laid down therein. The Commercial Tax Tribunal also dismissed the further appeal preferred by the assessee / applicant herein on 9-9-2022 making observation regarding non-supply of proper documents. Ultimately, on 5-9-2022, the Tribunal under Section 55 (1) of the Act has referred the substantial questions of law which have been quoted in the opening paragraph of this order. 6. However, the Supreme Court in M/s Gannon Dunkerley and Co. (supra) has laid down the guiding principles in s....

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....ices. (7) To deal with cases where the contractor does not maintain proper accounts or the account books produced by him are not found worthy of credence by the assessing authority the legislature may prescribe a formula for deduction of cost of labour and services on the basis of a percentage of the value of the works contract but while doing so it has to be ensured that the amount deductible under such formula does not differ appreciably from the expenses for labour and services that would be incurred in normal circumstances in respect of that particular type of works contract. It would be permissible for the legislature to prescribe varying scales for deduction on account of cost of labour and services for various types of works....

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....n the Tribunal to make such additions or alterations as the Court may direct in that behalf." 10. A careful perusal of sub-section (4) of Section 55 of the Act would show that if the High Court is satisfied that the case stated is not sufficient to enable it to determine the question of law raised, it may call upon the Tribunal to make such additions or alterations as the Court may direct in that behalf. 11. Now, though at the cost of repetition, it would be appropriate to notice the first substantial question of law referred by the Tribunal. which states as under: - "1. Whether under the facts and circumstance of the case the Hon'ble Tribunal had erred in law by holding that the assessment has been done on the basis of the g....