Substantial question of law restricts appellate review to formulated legal issues in statutory tax appeals.

Appeals from Appellate Tribunal State or Area Bench orders to the High Court require involvement of a substantial question of law, are subject to the prescribed filing period with possible condonation for sufficient cause, and, if admitted, are confined primarily to the formulated question; the High Court may decide additional substantial questions, award costs, determine issues left undetermined or wrongly decided by the Tribunal, and hear appeals by a bench of not less than two Judges with judgments given effect by certified copy and procedural application of the Civil Procedure Code as far as practicable.

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