H.P. VAT: HC can exercise revisional jurisdiction against orders passed by Tax Tribunal either under Section 45(2) or 46(3)

State of Himachal Pradesh and others Vs Nokia India Sales Pvt. Ltd. (Himachal Pradesh High Court) The State of Himachal Pradesh and Others vs. Nokia India Sales Pvt. Ltd. is a landmark case decided by the Himachal Pradesh High Court. It delves into the complexities surrounding the Value Added Tax (VAT) laws, specifically the Himachal Pradesh Value Added Tax Act, 2005 (HP VAT Act). The case examines whether the High Court can exercise its revisional jurisdiction under Section 48(1) of the HP VAT Act against orders passed by the Tax Tribunal either under Section 45(2) or 46(3). This article prov...