TaxTMI 
TaxTMI 
2025 (6) TMI 1955
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....e a reference calling question of law holding that the case involves question of law. Though the applicant has made application, but the same has been rejected on tenable grounds. 2. The applicant herein has proposed the following three questions of law to be called from the Tribunal for determination: - "a) Whether under the facts and circumstances of the case, the learned Tribunal is justified in upholding the order of the appellate authority as it failed to grant time to produce Form 3? b) Whether under the facts and circumstances of the case, the learned Tribunal is justified in not remanding the case for fresh assessment so as to allow further time to obtain Form 3 especially in light of the fact that the tax on sa....
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....ficer allowed deduction of Rs. 57,04,56,916/-, but on the remaining amount of Rs. 14,64,69,530/-, the applicant could not produce Form 3 and therefore the Assessing Officer has allowed deduction of only Rs. 5,85,87,812/- towards cost of labour and other expenses for civil works. Thus, only for an amount of Rs. 8,78,81,718/-, Form 3 was not provided by the applicant and accordingly, it was added to the taxable sale value against which the applicant has preferred an appeal which was partly allowed to the extent of Rs. 8,21,119/-. In first round, the Tribunal has remitted the matter, however, the reference application under Section 55(1) of the Act of 2005 was rejected by order dated 25-6-2024 leading to filing of application under Section 55(....
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....ed, it may call upon the Board to make such additions of alterations as the Court may direct in that behalf. (5) The High Court upon the hearing of a reference under this section shall decide the question of law raised therein and shall deliver judgment thereon containing the grounds of decision and shall send to the Board a copy of the judgment under the seal of the Court and the signature of the Registrar, and the Board shall dispose of the case accordingly. (6) to (9) xxx xxx xxx" 7. A careful perusal of Section 55(1) of the Act of 2005 would show that power of the Board (in this case, the Tribunal) to make reference to the High Court must arise from the subject order. 8. Reference jurisdiction is consult....
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....cution of the works contract, the contractor shall not be liable to pay tax again on the turnover of such goods." 11. The manner for discharging the burden of proof has been provided under Rule 7 of the Chhattisgarh Value Added Tax Rules, 2006 (for short, 'the Rules of 2006'), sub-rule (1) of which provides as under: - "Rule 7 : Manner of proving payment of tax by the contractor and the principal or the Commission agent (1) A claim made by a contractor under clause (b) of sub-section (1) of section 6 shall be supported by a declaration in form 3 to be issued by the sub-contractor and shall be admitted in proof of such claim." 12. Sub-rule (1) of Rule 7 of the Rules of 2006 clearly provides that the burden of proof of....