Reference under section 61 requires a real question of law; concluded classification findings did not justify reopening the dispute.

A reference under section 61 of the Bombay Sales Tax Act, 1959 lies only where a real question of law arises from the Tribunal's order. Where the Tribunal has already determined the classification of goods on the evidence and has also dealt with the prospective operation of the amended entry as part of that determination, the High Court will not reopen those concluded factual and legal findings. Questions framed contrary to, or already covered by, the Tribunal's conclusions do not give rise to a referable question of law. The reference was therefore unwarranted and was returned unanswered.

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Issues: Whether the reference under section 61 of the Bombay Sales Tax Act, 1959 was warranted when the Tribunal had already decided the classification of the goods and the grant of prospective effect on facts and in law.

Analysis: The High Court noted that the Tribunal had dealt with the classification dispute in detail and had reached factual and legal conclusions on the nature of the product, its coverage under the relevant schedule entry, and the period for which the amended entry operated. The Court further noted that the question of prospective effect had also been addressed by the Tribunal as a matter arising from the original determination and appeal. In a reference under section 61, the High Court does not reappreciate evidence or reopen concluded factual findings, and a reference lies only where a genuine question of law arises out of the Tribunal's order. As the questions framed were contrary to, or already covered by, the Tribunal's findings, no referable question of law survived.

Conclusion: The reference was unwarranted and was returned unanswered.

Ratio Decidendi: A reference under section 61 of the Bombay Sales Tax Act, 1959 lies only on a real question of law arising from the Tribunal's order, and concluded findings on classification and consequential relief do not justify a reference in the absence of such a question.

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