2023 (8) TMI 532

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....vocates. TARLOK SINGH CHAUHAN, JUDGE (ORAL) Heard. By way of instant revision petition filed under Section 48(1) of the Himachal Pradesh Value Added Tax Act, 2005 (for short 'HP VAT Act'), petitioners seek to assail order dated 14.06.2017, passed in Appeal No. 10 of 2016 and order dated 28.5.2022, passed in Rectification Application No. 3/2018 by the Himachal Pradesh Tax Tribunal, Dharamshala (Camp at Shimla) (for short 'the Tribunal'). 2. The brief facts of the case are that the respondent/dealer M/s Nokia India Sales Pvt. Ltd. is registered under the H.P. VAT Act, 2005, vide Tin No.02020500871 with the Excise and Taxation Department and is engaged in the sale of mobile/cell Phones, electronic and electrical goods. The Deputy Exci....

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....04.2015 passed under Section 60 of the H.P. VAT Act, 2005, petitioner No. 3, i.e., DETC confirmed differential VAT liability amounting to Rs. 52.15 lacs on the sale of cell phone chargers separately, sold alongwith cell phones in retail packs during the period 01.01.2013 to 30.11.2014. 5. The respondent/dealer thereafter challenged the above order before the Excise and Taxation Commissioner-cum-Appellate Authority who vide its order dated 16.12.2015 (Annexure P-4) dismissed the appeal and upheld the order of petitioner No. 3, i.e., DETC, Flying Squad, Parwanoo. 6. The respondent/dealer thereafter filed the second appeal before the H.P. Tax Tribunal against the order of Excise and Taxation Commissioner and the learned Tribunal vide ord....