PAN PARAG INDIA LTD. Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) Subject matter in WPT No. 152/2018 is the assessment year 2012-13 and challenge is to the order dtd. 30/8/2017 (Annexure P-1) whereby respondent Department exercising powers under Sec. 9(2) of the Central Sales Tax Act, 1956 (for short 'the Act of 1956') read with Sec. 22(1) of the Chhattisgarh Value Added Tax, 2005 (for short 'the Act of 2005'), reassessed tax and held petitioner liable to pay an amount of Rs.97,23,420.00 towards tax, interest and penalty.

(2.) Subject matter in WPT No. 153/2018 is the assessment year 2014-15 and by the order dtd. 28/8/2017 (Annexure P-1) passed under Sec. 9(2) of the Act of 1956 read with Sec. 22(1) of the Act of 2005, respondent Department reassessed tax and held petitioner liable to pay an amount of Rs.1,97,87,694.00 towards tax, interest and penalty.

(3.) Subject matter in WPT No. 162/2018 is the assessment year 2013-14 and challenge is to the order dtd. 28/8/2017 (Annexure P-1) whereby respondent Department exercising powers under Sec. 9(2) of the Act of 1956 read with Sec. 22(1) of the Act of 2005, reassessed tax and held petitioner liable to pay an amount of Rs.2,99,14,429.00 towards tax, interest and penalty.