https://www.taxtmi.com/caselaws?id=439267 Revisional jurisdiction under the Himachal Pradesh VAT Act is confined to orders expressly covered by the revisional provision, so a rectification order passed by the Tribunal is outside its scope, and a belated challenge to the principal order remains barred by limitation. The text also notes that stainless steel scrap was treated as a non-ferrous alloy under the Entry Tax Act on the plain wording of the relevant schedule entry, with no separate ferrous and non-ferrous distinction read into the statute. As no error of law or unanswered question of law was shown, revisional interference was unavailable and the Tribunal's classification stood. en-us Fri, 26 May 2023 00:00:00 +0530 Wed, 21 Jun 2023 09:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439267 Revisional jurisdiction under the Himachal Pradesh VAT Act is confined to orders expressly covered by the revisional provision, so a rectification order passed by the Tribunal is outside its scope, and a belated challenge to the principal order remains barred by limitation. The text also notes that stainless steel scrap was treated as a non-ferrous alloy under the Entry Tax Act on the plain wording of the relevant schedule entry, with no separate ferrous and non-ferrous distinction read into the statute. As no error of law or unanswered question of law was shown, revisional interference was unavailable and the Tribunal's classification stood. Case-Laws VAT and Sales Tax Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439267