Remand for fresh factual inquiry into alleged misuse of statutory declarations did not raise a referable question of law.

A remand directing fresh factual examination of whether purchased cotton seeds were used in export-oriented manufacture did not create a referable question of law. The High Court treated the Tribunal's order as a proper factual enquiry into whether the exported oil and khal could have been produced only from imported cotton seeds and, if not, whether local purchases were misused. Liability for breach of declarations under section 24 was held to depend on that unresolved factual determination. The refusal to state the proposed questions of law was therefore upheld, leaving the Assessing Authority to reconsider the facts.

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Issues: Whether the Tribunal was right in refusing to refer questions of law arising from its order remanding the matter for fresh factual examination regarding use of purchased cotton seeds and alleged misuse of the registration certificate.

Analysis: The Tribunal had not finally determined the factual controversy but had directed the Assessing Authority to examine whether the quantity of oil and khal exported could have been manufactured only from the cotton seeds imported from outside the State and, if not, whether part of the local purchases had been used in the export-oriented manufacture. The High Court held that this was a proper factual enquiry and that liability for breach of the declarations under section 24 could be considered only after such examination. Since the Tribunal's order merely required re-examination of facts in accordance with settled principles, no referable question of law arose from the remand.

Conclusion: The refusal to state the proposed questions of law was upheld and the applications for reference failed.

Final Conclusion: The decision left the factual issues open for reconsideration by the Assessing Authority and affirmed that no legal question arose for reference at that stage.

Ratio Decidendi: A remand order directing fresh factual determination on whether statutory declarations were misused does not, by itself, give rise to a referable question of law if the legal issue depends on that unresolved factual enquiry.

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