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<h1>High Court directs Tribunal to refer tax law question on Central tax treatment by partnership firm. Appeal dismissed.</h1> The High Court directed the Tribunal to refer a question of law on the treatment of Central tax collected by a partnership firm. The firm's appeal was ... Income, Reference, Sales Tax The High Court of Madhya Pradesh directed the Tribunal to refer a question of law regarding the treatment of Central tax collected by a partnership firm to the court for its opinion. The firm's appeal was dismissed by the Appellate Assistant Commissioner and the Tribunal. The firm sought a reference under section 256(1) of the Income-tax Act, which was rejected by the Tribunal.