Statutory reference to High Court required where a taxability question arises directly from the Board's order and is fit for opinion.

A legal question arising directly from the Board of Revenue's order under the Rajasthan Sales Tax Act must be referred when it is fit for the High Court's opinion. The issue concerned whether the sales were taxable under section 3(b) of the Central Sales Tax Act, and that question formed part of the controversy already decided by the Board. On that basis, refusal by the Board of Revenue and the High Court to make a reference was unjustified, because the statutory reference provision required the question to be referred.

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Issues: Whether the Board of Revenue and the High Court were justified in refusing to refer the question of law arising from the order of the Board of Revenue under section 15 of the Rajasthan Sales Tax Act.

Analysis: The question whether the sales in question were taxable under section 3(b) of the Central Sales Tax Act was part of the controversy decided by the Board of Revenue and directly arose from its order. Where such a legal question arises from the order and is sought to be referred under the statutory reference provision, refusal to make the reference is unjustified if the question is fit for opinion of the High Court.

Conclusion: The refusal to refer was not justified, and the reference should have been made.

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