Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 1054 - BOMBAY HIGH COURTQuestions framed by the tribunal to by answered by the High Court - Tribunal jurisdiction to frame the question in reference application - question of law or facts - Held that: - hen an objection was raised by the dealer that a certain question is being entertained by the Tribunal for the first time, though it is a mixed question and could not have been entertained in appeal unless a foundation was laid for the same before the Assessing Officer and the First Appellate Authority, that objection is rejected and the question is entertained. After that question is answered in the judgment on the substantive appeals, the Tribunal does not feel that the same needs to be referred further for opinion and answer of this Court. The Revenue's request to forward it and purporting to be arising out of a ground of classification of goods, therefore, was termed as not giving rise to any question of law. It is forwarded at the instance of the Revenue and the Revenue does not desire to give any assistance to the Court or seek an answer or opinion of this Court on this question. Though it is stated to be of law and termed as such by the Tribunal, we have no alternative but to return this Reference unanswered - reference returned unanswered.
|