Section 33(5) in Himachal Pradesh General Sales Tax Act, 1968
(5)The High Court upon the hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded and shall send to the Financial Commissioner a copy of such judgement under the seal of the Court and the signature of the Registrar, and the Financial Commissioner shall dispose of the case accordingly.
