Reference jurisdiction depends on a genuine question of law, not a reappraisal of factual findings on commodity classification.

Under section 69 of the Gujarat Sales Tax Act, the High Court's reference jurisdiction extends only to a question of law arising from the reference. The issue here concerned whether liquid glucose or glucanil used in confectionery was a chemical or food, but that controversy depended on the factual character of the commodity and the correctness of the Tribunal's finding. Because the matter remained one of fact and no distinct legal question arose, the HC could not reappreciate the evidence or broaden the reference. The reference was therefore treated as not maintainable for want of a question of law.

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Issues: Whether the reference made under section 69 of the Gujarat Sales Tax Act, 1969 raised a question of law so as to confer jurisdiction on the High Court.

Analysis: The point referred turned on whether liquid glucose or glucanil purchased for use in confectionery was a chemical or food. The controversy before the Tribunal and in the reference was confined to the factual character of the commodity and the correctness of the finding recorded on that issue. In jurisdiction under section 69, the High Court could answer only a question of law arising from the reference and could not reappreciate factual findings or enlarge the scope of the case by treating a pure question of fact as a legal issue. As no distinct question of law was shown to arise from the reference, the Court held that it lacked jurisdiction to decide the matter.

Conclusion: The reference did not disclose a question of law and was not maintainable under section 69.

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