https://www.taxtmi.com/caselaws?id=436229 Revisional jurisdiction under the Himachal Pradesh VAT Act is confined to specified Tribunal orders and depends on limitation and the existence of a question of law; a rectification order under Section 47(1) is outside that scope, and a challenge to the original appellate order was time-barred. On classification, the Tribunal applied the entry tax schedule according to its plain language and treated stainless steel scrap within the taxable alloy entry, rejecting a distinction between ferrous and non-ferrous alloys not found in the statute. As no demonstrable question of law arose, interference with the Tribunal's classification and tax treatment was not warranted, and the revision failed in limine. en-us Mon, 27 Mar 2023 00:00:00 +0530 Sat, 08 Apr 2023 08:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436229 Revisional jurisdiction under the Himachal Pradesh VAT Act is confined to specified Tribunal orders and depends on limitation and the existence of a question of law; a rectification order under Section 47(1) is outside that scope, and a challenge to the original appellate order was time-barred. On classification, the Tribunal applied the entry tax schedule according to its plain language and treated stainless steel scrap within the taxable alloy entry, rejecting a distinction between ferrous and non-ferrous alloys not found in the statute. As no demonstrable question of law arose, interference with the Tribunal's classification and tax treatment was not warranted, and the revision failed in limine. Case-Laws VAT and Sales Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436229