Questions of law under sales tax reference provisions justified a Tribunal reference for decision on merits.

Questions of law arising from the Tribunal's order were held to justify a reference under section 44 of the Madhya Pradesh General Sales Tax Act, 1958. The Court treated the connected matters as raising a common legal controversy, found that the reference application was maintainable on that footing, and concluded that the issues required determination on merits under section 44(1). The Tribunal was directed to draw up the statement of the case and refer the formulated questions for decision.

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Issues: Whether the application under section 44(2) of the Madhya Pradesh General Sales Tax Act, 1958 deserved to be allowed on the ground that referable questions of law arose from the Tribunal's order.

Analysis: The application was entertained on the footing that the common controversy in the connected matters raised questions of law arising from the Tribunal's order. The Court was satisfied that the matter required a reference on merits under section 44(1) of the Act and that the Tribunal should draw up the statement of the case and refer the formulated questions for decision.

Conclusion: The application was allowed and the Tribunal was directed to make a reference.

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