Identical reference questions treated as academic, with refusal to refer upheld for the same assessment year.

Questions of law already declined in earlier reference applications for the same assessment year were treated as academic and not fit for fresh reference where the new applications were materially identical. The Court held that, once the sales had been found to fall within the first limb of section 5(2) of the Central Sales Tax Act, the alternative issue under the second limb and section 18 of the Sale of Goods Act became academic. No distinguishing feature was shown apart from the quantum involved, so the Tribunal's refusal to refer the questions was upheld and reference was declined.

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Issues: Whether the Tribunal's refusal to refer the questions of law on the ground that they were identical to questions earlier declined for reference and treated as academic could be faulted.

Analysis: The applications concerned the same assessment year and raised questions materially identical to those already considered in the earlier reference applications. The earlier decision had held that once the sales were found to fall within the first limb of section 5(2) of the Central Sales Tax Act, 1956, the alternative question concerning the second limb and the applicability of section 18 of the Sale of Goods Act, 1930 became academic. The Court noted that the Supreme Court had declined to interfere with that earlier view. In the present matter, no distinguishing feature was shown apart from the quantum involved.

Conclusion: The Tribunal's rejection of the reference applications was upheld and the request for reference was declined.

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