2000 (1) TMI 952 - HC - CST, VAT & Sales Tax

Extract:
....... a question was not raised before the Tribunal and there are no pleadings to that effect. Even if it is accepted as a pure question of law involving no factual determination, it cannot be adjudicated in an application under section 41 of the Act. In the result, all the tax revision cases are without any merit and are dismissed. Petitions dismissed.