ULTRATECH CEMENT LIMITED Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) The instant Review Petition has been filed by the Petitioner Company seeking review of the Order/Judgment dtd. 5/12/2017 passed by this Court in W.P.(T) No.128/2015.

(2.) Challenge in the aforesaid Writ Petition was to the Order dtd. 30/5/2015 whereby the Revisional Authority i.e. the Additional Commissioner, Commercial Tax, Raipur in a Revision Petition under Sec. 49(1) of the Chhattisgarh Value Added Tax Act, 2005 (for short, "the VAT Act") had affirmed the Order dtd. 22/12/2014 passed by the Assessing Officer i.e. the Divisional Commissioner, Division-I, Raipur.

(3.) The whole issue was with regard to the levy of VAT (Value Added Tax) 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 an amount of Rs.29,20,347.00 as lease rent obtained by the Assessee from the Railways Department under Sec. 2(s)(vi) of the VAT Act. According to the Assessing Officer, the said transaction amounted to deemed sale and accordingly the tax was assessed on the above mentioned amount at the rate of 18% which came to around Rs.4,08,849.00. It was this assessment which was under challenge in the aforesaid W.P.(T) No.128/2015. However, vide Order dtd. 5/12/2017 the said Writ Petition got dismissed, which led to the filing of the present Review Petition.