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TMI Blog2023 (4) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Mr. Rakesh Dhaulta, Additional Advocate General. For the Respondent : None. Satyen Vaidya, Judge (Oral) Heard. 2. By way of instant revision petition under Section 48 (1) of the Himachal Pradesh Value Added Tax Act, 2005 (for short 'HP VAT Act'), petitioners seek to assail order dated 20.6.2017, passed in Appeal No. 01/2017 and order dated 29.7.2022 passed in Rectification Application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 and held the stainless steel scrap to be a non ferrous alloy and hence taxable at the rate of 0.25% under Entry No. 9 of Schedule-II appended to the Entry Tax Act. The demand raised against the respondent by revenue, as also upheld by the Appellate Authority was quashed and set aside. 5. Petitioners preferred rectification application before the Tax Tribunal under Section 47(1) of the VAT Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 46, may, within 90 days of the communication of such order, apply to the High court of Himachal Pradesh for revision of such order if it involves any question of law arising out of erroneous decision of law or failure to decide a question of law.'' 8. The clear mandate of law, thus, is that this Court can exercise revisional jurisdiction under Section 48 of the Act only against the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herwise, no case for interference with the impugned order has been made out by the petitioners. There is no denial to the fact that no distinction has been made in the Entry Tax Act between ferrous metal and alloys and non ferrous metal and alloys. The Tax Tribunal has rightly interpreted the terms of the Entry Tax Act as decipherable from its provision and entries in the Schedule appended thereto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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