ERICSSON INDIA PRIVATE LIMITED Vs. ADDITIONAL EXCISE AND TAXATION COMMISSIONER-CUM-APPELLATE AUTHORITY

JUDGEMENT

(1.) This Civil Revision is filed by the petitioner herein (appellant before the H.P. Tax Tribunal) under Sec. 48(1) of the H.P. Value Added Tax Act, 2005 ( for short 'the Act') challenging the order dt. 9/9/2016 passed in Appeal no.27/2012 of the H.P. Tax Tribunal (in short 'the Tribunal'), Dharamshala, Camp at Shimla.

(2.) It had been admitted on 15/5/2017 to consider the following substantial questions of law:-

(3.) The petitioner had entered into a 'Supply Agreement' on 22/12/2003 with M/s Bharti Cellular Limited, New Delhi for supply of equipment for cellular services in the State of Himachal Pradesh.