Classification of leather board sheets raised a question of law, so reference to the High Court was properly allowed.

Classification of leather board sheets under the relevant sales tax notification raised a question of law because determining whether goods fall within a specified tariff entry is a legal issue. The Board of Revenue had classified the goods under entry 12, and that classification was challenged by the assessing authority. On that basis, the Rajasthan High Court treated the dispute as involving a referable legal question under the Rajasthan Sales Tax Act, 1954. The application for reference was therefore rightly allowed.

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Issues: Whether a question of law arose from the Board of Revenue's order so as to warrant a reference to the High Court on the classification of leather board sheets under the relevant sales tax notification.

Analysis: The controversy turned on whether leather board sheets fell within one of the competing tariff entries in the notification issued under the Rajasthan Sales Tax Act, 1954. The Court held that the determination whether particular goods fall within a specified entry is a question of law. Since the Board had classified the goods under entry 12 and the assessing authority challenged that classification, the matter raised a referable legal question.

Conclusion: A question of law did arise, and the application for reference was rightly allowed.

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