Court allows delay in filing reference, deems inputs as raw material, and can refer substantial questions of law.

The High Court of Uttarakhand allowed the delay in filing the reference, condoned it, and disposed of the reference by stating that the inputs used in manufacturing final products are considered raw material. The Tribunal may send any other substantial question of law to the court for opinion if deemed necessary.

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The High Court of Uttarakhand allowed the delay in filing the reference, condoned it, and disposed of the reference by stating that the inputs used in manufacturing final products are considered raw material. The Tribunal may send any other substantial question of law to the court for opinion if deemed necessary.

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