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TMI Blog2023 (8) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... cised 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. 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 14.06.2017, passed by the Tax Tribunal being clearly beyond the period of limitation, as prescribed under Section 48 of the Act. Revision petition dismissed. - HON BLE MR. JUSTICE TARLOK SINGH CHAUHAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Deputy Excise and Taxation Commissioner-cum-Assessing Authority, FS Parwanoo vide its order dated 13.05.2015, placing reliance on the judgment passed by the Hon'ble Supreme Court of India in C.A. Nos 11486-11487/2014, titled as State of Punjab Vs Nokia India Pvt. Ltd. AIR 2015 SC 1068 held that the mobile/cell phone charger is an accessory to cell phone and is not a part of the cell phone thus, liable to VAT at general rate 12.5%. Further, the DETC-cum-Assessing Authority held that since the respondent/dealer was selling charger separately, therefore, it was required to pay separate VAT rate @13.75% on the chargers. The respondent/dealer had paid VAT on the chargers @5% during the above assessment years and hence the DETC had direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectification of order dated 14.06.2017 passed in appeal No. 10/16 by the HP Tax Tribunal. However, the HP Tax Tribunal vide order dated 28.05.2022 (Annexure P-2) dismissed the Rectification Application of the Department and observed that there is no mistake or error apparent in the order sought to be rectified. 8. Petitioners have now sought to invoke revisional jurisdiction of this Court under Section 48(1) of the VAT Act, 2005 by assailing the order dated 14.06.2017, passed by the Tax Tribunal in Rectification Application of the petitioners, as also the principal order dated 28.5.2022 passed by the same Tribunal in exercise of powers under Section 45 (2) of the VAT Act. 9. Section 48 (1) of the VAT Act reads as under:- 48. Revi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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