"^r T~ 6^5 €. ^^^e-y^-ncc ") c^ ^^j^V^___.6^_^ww^ XI-HC-22 7^^ /9-c/ /99y- ^scr-^rpn^R. -^fRFre. Ta<di^!i< ^'^ 3i?^?r ^^ .Q°......._ _. ' § W^KW^^9^^^^ '^'W^ 20^<o ,,^ i C^^^\^'<^u^^....^....C6C^a^.^.c^^^^^.........^^4^^ /^^i-c^ T^->o 37T^T^r f<Tli<=b :3^\ / 9h<-ii<=h <M^a 3TT^T '^TTW Trf^Tf CM<LlF<n<flr1 ~RTtT^f ^ fe1c^ ^^K ^ ^R ^n^r, .-^ n /-> 1 '^— fetstioti ef ......:T'I^e.C.J.;2~, Prsssated on .....Q.^.t<5.tu ^lth &y Shri .....G^^&tH^ U Jbec^^c^edA'A'^'^r........^., H!GH COURT OF CHHATTISGARH AT BILASPUR DB: Hon'bie Shri Dhirendra Mishra & Hon'ble Shri Rananath Chandrakar, JJ. TaxCaseNo. 170 of 2010 ApDlicant Npn-appllcant Vs. Commlssioner- of Commerdal Tax, Raipur (Chhattisgarh) M/s. Akash Cables, Raipur (C.G.) AoDEication U/s 44 of the Chhattlsaarh General SaJes Tax Act 1958 Present: Shri U.N.S. Deo, Govt. Advocate for the applicanVState. iVls. Smiti Sharma, counsei for the respondent. ORALORDER (Passedon1stApril,2011) PerDhirendra Mishra, J Heard. 1. The in^tant office reference has been made by the Chhattisgarh Commerda! Tax Tribunai, Raipur (for brevity ithe Tribunai') vide its order dated 10.10.1996 and the Tribunai has referred the following questlon of ia^v for our opinion. 'Whether under the facts and drcumstances of the case, the Tribunal justffied in !aw to hold that P.V.C. coated G.i. wires are covered under Ifems specltled in No. xv of the sectlon 14 (iv) of the C.S.T. Act, 1956 instead of electncal goods covered entry no. 15 ofPart iii fo schedule I! of the MR Generai Sales Tax Aci, 1958." 2. The order of appeliate Tribunai (the Board of Revenue) was passed on 10th October, 1996, and the same was communicated on 25.10.1996. 3. Ms. Smiti Sharma, learned counsel for the respondent submjts that the instant office reference was filed on 08.01.1997 i.e. beyond the period of SO days iimitation provided for moving an ^ application for reference frorn the date of communication. She further argued that the similar issue came up for consideration before Division Bench of this Court in tax case and this Court vide order dated 26th July, 2010, passed in Tax Case No. 51 of 2009 dismissed the reference as time barred. 4. Learned Govt. Advocate for the appiicanVState does not dispute the above fact. 5. In view of the above submissions, the instant reference application Is dismissed as barred by limitation. Vsjay Sd/- Dhirendra Mishra Judge Sd/- R.N. Chandrakar Judge