Reference on questions of law in CST exemption dispute allowed after the Tribunal order was found to support the proposed issues.

Questions of law arising from an assessee's claim to exemption on inter-State sales of pulses under a notification issued under section 8(5) of the Central Sales Tax Act, 1956, and the disallowance of a claim under section 6(2) were held to arise from the Tribunal's order. On examining the appellate record, the HC found the proposed questions fit for reference because they were supported by the Tribunal's decision and the material before it. The reference application was allowed, and the Tribunal was directed to state the case and refer the questions of law to the High Court.

---

---

Issues: Whether the questions proposed by the assessee arose out of the Tribunal's order so as to warrant a reference to the High Court.

Analysis: The application concerned the assessee's claim to exemption on inter-State sales of pulses under a notification issued under section 8(5) of the Central Sales Tax Act, 1956, and the disallowance of a claim under section 6(2) of that Act. On examining the Tribunal's order and the material placed before it, the Court found that the proposed questions of law did arise from the appellate order and were fit to be referred for opinion.

Conclusion: The reference application was allowed and the Tribunal was directed to state the case and refer the questions of law to the High Court.

---