Common question of law on Tribunal reference under sales tax law was held maintainable and referred to the High Court.

A referable common question of law arose where the Tribunal had passed a common order and the dispute concerned the propriety of directing the Additional Commissioner to pass the final order under the M.P. General Sales Tax Act. On that basis, the applications seeking a reference were maintainable, and the Tribunal was directed to state the case and refer the common question of law to the High Court.

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Issues: Whether, on the facts and circumstances of the case, a common question of law arose warranting a reference by the Tribunal under section 44(2) of the M.P. General Sales Tax Act, 1958.

Analysis: The applications were for requiring the Tribunal to state a case and refer a common question of law. The Court held that, in view of the Tribunal's common order and the controversy regarding the propriety of directing the Additional Commissioner to pass a final order under section 39(2) of the Act, a referable question of law did arise.

Conclusion: The applications for reference were maintainable and the Tribunal was directed to state the case and refer the common question of law to the Court.

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