151.          165.

                       The appellate tribunal passed an order in case of Mr. A quoting that the activity carried out by Mr. A is liable to tax. Aggrieved by the said order Mr. A wishes to file an appeal against the said order. Advise whether he can file an appeal to high court on the question of levy of tax on a particular activity.

 Mr. A can file appeal before High Court for deciding whether the activity carried out by him will be subjected to tax or not. Substantial question of law is involved in this issue.

Section 117(1) provides that an appeal shall lie to high court from every order passed in appeal by Appellate Tribunal, if the High Court is satisfied that the case involves substantial question of law.