Reference under sales tax law lies only against orders affecting quantified tax liability, not a mere remand for fresh assessment.

Section 44 of the Madhya Pradesh General Sales Tax Act was construed to permit a reference only where an order affects a quantified tax liability arising from assessment, not merely the underlying primary liability to tax. A remand order directing fresh assessment, without any final assessment or change in the amount payable, does not satisfy that requirement. Section 52 was held not to alter this interpretation, and the absence of a final assessment was treated as decisive. Accordingly, no reference lay against the remand order, and the references were incompetent.

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Issues: Whether a reference under section 44 of the Madhya Pradesh General Sales Tax Act lay against an order of remand where no final assessment had yet been made and the impugned order did not alter the assessed tax liability.

Analysis: The expression "affecting the liability of any dealer to pay tax" in section 44 was construed to mean an order that changes the liability to pay a quantified tax liability created by assessment, not the underlying primary liability arising on the taxable event. A remand order which merely directs fresh assessment does not by itself increase or decrease the amount payable, and therefore does not answer the statutory requirement. The saving language in section 52 was held not to control the interpretation of section 44. The cited authorities on assessment liability were distinguished, and the absence of a final assessment was treated as decisive.

Conclusion: No reference lay against the remand order, and the references were incompetent.

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