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TMI Blog2023 (4) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... out of erroneous decision of law or failure to decide a question of law is found to exist - The impugned order passed by the Tax Tribunal in rectification application filed by the petitioners under Section 47 of the VAT Act is not open to challenge by the petitioners before this Court under Section 48 of the VAT Act. Petitioners can also not be allowed to assail the order dated 20.6.2017, passed by the Tax Tribunal being clearly beyond the period of limitation, as prescribed under Section 48 of the Act. There is no denial to the fact that no distinction has been made in the Entry Tax Act between ferrous metal and alloys and non ferrous metal and alloys. The Tax Tribunal has rightly interpreted the terms of the Entry Tax Act as deciphera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scrap was a ferrous metal and alloy and was liable to be taxed at the rate of 2% under the Himachal Pradesh Tax on Entry of Goods into Local Area Act,2010 ( for shot Entry Tax Act ). 4. Aggrieved against the order of Assessing Authority, respondent herein preferred an appeal before the Commissioner, Excise and Taxation, Himachal Pradesh, but remained unsuccessful. Thereafter, respondent preferred further appeal before the Tax Tribunal under Section 45 (2) of the VAT Act, 2005. The Tax Tribunal accepted the appeal of the respondent, vide order dated 20.6.2017 and held the stainless steel scrap to be a non ferrous alloy and hence taxable at the rate of 0.25% under Entry No. 9 of Schedule-II appended to the Entry Tax Act. The demand raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the VAT Act. Such jurisdiction can be exercised if the person aggrieved applies to this Court within 90 days of the communication of the order and also if the involvement of any question of law arising out of erroneous decision of law or failure to decide a question of law is found to exist. 9. The impugned order passed by the Tax Tribunal in rectification application filed by the petitioners under Section 47 of the VAT Act is not open to challenge by the petitioners before this Court under Section 48 of the VAT Act. Petitioners can also not be allowed to assail the order dated 20.6.2017, passed by the Tax Tribunal being clearly beyond the period of limitation, as prescribed under Section 48 of the Act 10. Even otherwise, no case f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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