Referable question of law on rice bran oil taxability as edible oil under sales tax law upheld.

A referable question of law arose from the Tribunal's refusal to state a case on whether rice bran oil was "edible oil" liable to tax at 1% under the Central Sales Tax Act, 1956. Because the earlier decision treated as conclusive had been set aside, the issue was no longer governed by a settled view, and the controversy whether rice bran oil was fit for human consumption remained a legal question arising from the Tribunal's order. The Court held that the Tribunal's refusal to refer the question was unsustainable and directed it to transmit the statement of the case to the Court.

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Issues: Whether, in the facts and circumstances of the case, a referable question of law arose from the Tribunal's order on the taxability of rice bran oil as edible oil liable to tax at 1% under the Central Sales Tax Act, 1956.

Analysis: The earlier decision that had been treated as concluding the point had been set aside, and the matter was no longer governed by that concluded view. In that situation, the Tribunal's refusal to state a case was unsustainable because the controversy as to whether rice bran oil was edible oil fit for human consumption involved a question of law arising from the Tribunal's order.

Conclusion: The question of law was held to be referable, and the Tribunal was directed to refer it to the Court along with the statement of the case. The connected writ petition was dismissed as infructuous.

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