(1.) Since common question of law and fact is involved in both the writ petitions, they are heard together and are being disposed of by this common order.
(2.) The petitioners herein are registered companies registered under the Indian Companies Act, 1956 and are engaged in the business of manufacturing, producing, altering, converting, rolling, re-rolling etc. of iron and steel products including bars, rods, pipes, sheets, wires, rolling metals, channels etc. and deals in goods and articles or things incidental to the attainment of the above objects. Being registered dealers by the District Industries and Trade Centre, the petitioners were granted exemption form payment of sales tax under the Chhattisgarh Commercial Tax Act, 1994 (for short, 'the Act of 1994') and the Central Sales Tax Act.
(3.) The Act of 1994 was repealed on coming into force of the Chhattisgarh Value Added Tax Act, 2005 (for short, 'the Act of 2005') with effect from 1-4-2006. Since the petitioners were earlier availing the benefit of exemption, the competent authority exercising the power under Section 15-B read with Section 72(i)(b) of the Act of 2005 extended the benefit of exemption to the petitioners by its notification dated 28-4-2006 bringing the same into force with effect from 1-4-2006, but later on by order dated 31-10- 2006, the Commercial Tax Department had subsequently issued the impugned notification amending its previous notification dated 28-4- 2006 and it has been held that "the assessing officer at the time of making assessment shall remit the tax liability shown by such dealer after verification" shall be omitted. Accordingly, the aforesaid paragraph has been directed to be deleted with effect from 1-4- 2006 by way of amendment and thereby the said notification had the effect of cancelling the exemption of tax remittance which was provided to the petitioners.