Section 79(5) in The Bihar Value Added Tax Act, 2005
(5)(a)The High Court shall decide the substantial question of law so formulated or involved and deliver such judgement thereon containing the grounds on which such decision is founded and may award such costs as it deems fit.(b)The High Court may determine any issue which-(i)has not been determined by the Tribunal, or(ii)has been wrongly determined by the Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1).
