https://www.taxtmi.com/caselaws?id=441553 Section 48(1) revision under the Himachal Pradesh VAT Act lies only against Tribunal orders passed under Sections 45(2) or 46(3) and only where an erroneous legal decision or failure to decide a question of law is shown. A rectification order under Section 47(1) does not fall within that revisional scope, so it cannot be challenged under Section 48(1). The challenge to the Tribunal's original appellate order was also beyond the prescribed revision period, and no surviving question of law remained. en-us Thu, 27 Jul 2023 00:00:00 +0530 Fri, 11 Aug 2023 08:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441553 Section 48(1) revision under the Himachal Pradesh VAT Act lies only against Tribunal orders passed under Sections 45(2) or 46(3) and only where an erroneous legal decision or failure to decide a question of law is shown. A rectification order under Section 47(1) does not fall within that revisional scope, so it cannot be challenged under Section 48(1). The challenge to the Tribunal's original appellate order was also beyond the prescribed revision period, and no surviving question of law remained. Case-Laws VAT and Sales Tax Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441553