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TMI Blog2023 (6) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 20.06.2017, 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 Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners seek to assail order dated 20.06.2017, passed in Appeal No.2 of 2017 and order dated 29.07.2022 passed in Rectification Application No. 9/2018 by the Himachal Pradesh Tax Tribunal, Dharamshala (Camp at Shimla) (for short the Tribunal ). 2. Respondent was assessed by the revenue to pay an additional sum of Rs. 50,06,164/- for the period 01.4.2012 to 31.08.2014 by holding that that stainless steel 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 short Entry Tax Act ). 3. Aggrieved against the order of Assessing Authority, respondent herein preferred an appeal before the Commissioner, Excise and Taxation, Himachal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such order, apply to the High court of Himachal Pradesh for revision of such order if it involves any question of law arising out of erroneous decision of law or failure to decide a question of law. 7. The clear mandate of law, thus, is that this Court can exercise revisional jurisdiction under Section 48 of the Act only against the orders passed by Tax Tribunal either under Section 45(2) or Section 46(3) 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. 8. The impugned order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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