Reference jurisdiction ends when factual findings render the proposed tax question academic and no live question of law survives.

A reference under the Orissa Sales Tax Act was declined because the proposed question was rendered academic by conclusive findings of fact. The deduction claim on sales to registered dealers depended on factual proof, and the tribunal had accepted the affidavits and statements supporting that claim. As the controversy had already been resolved on facts, no live question of law arose for determination in reference jurisdiction. The reference was therefore not answered on merits and stood discharged.

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Issues: Whether the referred question of law required an answer or was rendered academic because the controversy had already been concluded by findings of fact.

Analysis: The reference arose under section 24(1) of the Orissa Sales Tax Act, 1947 in proceedings connected with reassessment under section 12(8) following a completed assessment under section 12(4). The court noted that the deduction claimed on sales to registered dealers turned on factual proof, and the tribunal had accepted the affidavits and statements produced in support of the claim. Since the controversy depended on the factual findings already recorded, the proposed question did not survive as a live question of law for determination in reference jurisdiction.

Conclusion: The referred question was academic and no question of law arose from the order.

Final Conclusion: The reference was not answered on merits and stood discharged.

Ratio Decidendi: A reference under the sales tax statute will not be answered where the proposed question is rendered academic by conclusive findings of fact and no question of law arises from the order.

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