ULTRATECH CEMENT LIMITED Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) Challenge in the present Writ Petition is to the Order dtd. 30/5/2015 (Annexure P-6) whereby the Revisional Authority i.e. the Additional Commissioner, Commercial Tax, Raipur in Revision Case No.29/R/2015-Regional under Sec. 49(1) of the Chhattisgarh Value Added Tax Act, 2005 (for short, "the VAT Act") has affirmed the Order dtd. 22/12/2014 (Annexure P-5) passed in Case No.104/2010-Regional by the Assessing Officer i.e. the Divisional Deputy Commissioner, Commercial Tax, Division-I, Raipur.

(2.) The issue involved in the instant case is the levy of Value Added Tax (for short, "VAT") on the lease charges paid by the Railways Department to the Petitioner Company. The levy of tax was under Sec. 2(s)(vi) of the VAT Act for the assessment year 2009-10. The assessment for the year 2009-10 was completed on 22/12/2014. In the course of assessment, the Assessing Officer assessed the income of Rs.29,20,347.00 as lease rent obtained by the Assessee from the Railways Department. Treating the said receipt of lease rent by the Petitioner Company from the Railways Department as deemed sale, tax was assessed on the above mentioned amount at the rate of 18% which came to around Rs.4,08,849.00.

(3.) This Court on an earlier occasion had dismissed the present Writ Petition vide Order dtd. 5/12/2017. However, subsequently, the Writ Petition was reviewed and vide Order dtd. 4/11/2022, the Review Petition was allowed by this Court and the matter has again come for hearing and is now being decided on merits by this Order.