Reference jurisdiction limits High Court: it must answer the referred question and cannot remand the tax matter to the Tribunal.

In a reference under section 11(1) of the U.P. Sales Tax Act, 1948, the High Court's role is limited to answering the question referred on the facts stated. If the case statement is inadequate, the proper course is to call for a supplementary statement of the case. The High Court cannot remand the matter to the Tribunal or direct further factual reconsideration, because reference proceedings are not meant to test the Tribunal's approach but to secure an answer on the referred question. The High Court was therefore required to dispose of the reference by answering it, or by seeking further facts if necessary.

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Issues: Whether, in a reference under section 11(1) of the U.P. Sales Tax Act, 1948, the High Court had power to remand the case to the Tribunal instead of answering the question referred, and whether it could direct further consideration on the facts found.

Analysis: In a reference proceeding, the High Court's function is confined to answering the question referred on the facts stated. If the statement of the case is found to be insufficient, the proper course is to call for a supplementary statement of the case. The High Court cannot remand the matter to the Tribunal or substitute a remand order for an answer to the reference, because the correctness of the Tribunal's approach is not the issue in such proceedings.

Conclusion: The High Court had no power to remand the reference matter to the Tribunal and was required to dispose of it in accordance with law by answering the reference or seeking a supplementary statement of the case if necessary.

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