Referable question of law on eligibility certificate timing found fit for statutory reference under sales tax law.

A question arising from a Tribunal's order is referable under the statutory reference provision when it raises a question of law fit for reference. The Court examined the proposed issue concerning the effective date of an eligibility certificate and found that it did arise for consideration and could be referred. The second proposed question was not separately sent for reference because it had already been answered in earlier decisions. The reference application therefore succeeded only on Question No. 1, and the Tribunal was directed to make a reference on that question.

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Issues: Whether question No. 1 arising from the Tribunal's order was a referable question of law requiring a reference under section 44(1) of the M. P. General Sales Tax Act, 1958.

Analysis: The application under section 44(2) was examined to determine whether the proposed question concerning the effective date of the eligibility certificate raised a referable question of law arising from the Tribunal's order. The Court found that this question did arise for consideration and was fit to be referred. As regards the second proposed question, no separate adjudication was undertaken in the order because it was stated to have already been answered in earlier decisions, and therefore it was not required to be separately called for reference in this proceeding.

Conclusion: Question No. 1 was held to be a referable question of law, and the Tribunal was directed to send a reference on that question under section 44(1) of the M. P. General Sales Tax Act, 1958.

Final Conclusion: The reference application succeeded to the extent of Question No. 1, while the remaining proposed question was not separately referred.

Ratio Decidendi: A question arising from a Tribunal's order is referable where it is found to be a question of law fit for reference under the statutory reference provision.

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