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TMI Blog2025 (5) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... law referred by the Tribunal in all tax cases are one and same, they have been clubbed together, heard together and are being disposed of by this common order. 2. The Chhattisgarh Commercial Tax Tribunal, Raipur in exercise of power conferred under Section 55 (1) of the Chhattisgarh Value Added Tax Act, 2005 (for short, 'the Act') has referred the following two substantial questions of law for determination of this Court, which came up for consideration before this Court in Tax Case Nos. 194/2024, 195/2024, 196/2024, 197/2024, 199/2024 & 200/2024:- "1. Whether under the facts and circumstance of the case the Hon'ble Tribunal had erred in law by holding that the assessment has been done on the basis of the guiding principle of the Gannon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs v. State of Rajasthan and others (1993) 1 SCC 364 cannot be applied, as the documents were not made available as per the said judgment for the authority to follow the principles of law laid down therein. The Commercial Tax Tribunal also dismissed the further appeal preferred by the assessee / applicant herein on 9-9-2022 making observation regarding non-supply of proper documents. Ultimately, on 5-9-2022, the Tribunal under Section 55 (1) of the Act has referred the substantial questions of law which have been quoted in the opening paragraph of this order. 6. However, the Supreme Court in M/s Gannon Dunkerley and Co. (supra) has laid down the guiding principles in sub-paragraphs (5), (6) and (7) of paragraph 51 of the report, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... worthy of credence by the assessing authority the legislature may prescribe a formula for deduction of cost of labour and services on the basis of a percentage of the value of the works contract but while doing so it has to be ensured that the amount deductible under such formula does not differ appreciably from the expenses for labour and services that would be incurred in normal circumstances in respect of that particular type of works contract. It would be permissible for the legislature to prescribe varying scales for deduction on account of cost of labour and services for various types of works contract. (8) xxx xxx xxx" 7. At this stage, it would be appropriate to notice the finding recorded by the learned Tribunal while dismissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court is satisfied that the case stated is not sufficient to enable it to determine the question of law raised, it may call upon the Tribunal to make such additions or alterations as the Court may direct in that behalf. 11. Now, though at the cost of repetition, it would be appropriate to notice the first substantial question of law referred by the Tribunal. which states as under: - "1. Whether under the facts and circumstance of the case the Hon'ble Tribunal had erred in law by holding that the assessment has been done on the basis of the guiding principle of the Gannon Daunkerley judgement? 12. Thus, after going through the record, substantial questions of law and the order of the Tribunal, we are satisfied that the Tribunal did ..... X X X X Extracts X X X X X X X X Extracts X X X X
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