Section 55(5) in The Chhattisgarh Value Added Tax Act, 2005
(5)The High Court upon the hearing of a reference under this section shall decide the question of law raised therein and shall deliver judgment thereon containing the grounds of decision and shall send to the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] a copy of the judgment under the seal of the Court and the signature of the Registrar, and the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] shall dispose of the case accordingly.
