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2022 (4) TMI 646 - HC - VAT and Sales TaxMaintainability of appeal - benefit of rebate claim - Section 8 of LEAT Act read with Section 46 of VAT Act - HELD THAT:- An appeal under the provisions of Section 53 of VAT Act only lies if the case involves a substantial question of law. In the present case, the Assessing Authority while taking note of the facts which reflect in Para 5 of the order of Assessing Authority, passed an order of imposition of the tax under the provisions of LEAT Act and VAT Act amounting to ₹ 11,05,906/-. The same later on was reduced by Lower Appellate Authority, vide its order dated 10.11.2014. Both the authorities took into consideration the entire material produced before them, including the statement of customer of appellant as well, and passed order of imposition of tax under the aforesaid Act. The submission of appellant that the order of Lower Appellate Authority dated 10.11.2014 does not survive anymore, inasmuch as the same merged with the order of Appellate Board dated 15.02.2021 and thus, the rebate which was granted to appellant by the Lower Appellate Authority has also been taken away, is misconceived. The Appellate Board has dismissed the appeal preferred by appellant vide order dated 15.02.2021 as a result of which, the order of Lower Appellate Authority dated 10.11.2014 has been confirmed. Therefore, the rebates which were made available to the appellant by the Lower Appellate Authority i.e. Deputy Commissioner Commercial Tax in its order dated 10.11.2014 are still available to appellant having not been interfered with by the Appellate Board in its order. The appeal being devoid of merits stands dismissed at admission stage sans cost.
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