Referable question of law rejected where coated titanium anodes were treated as a factual issue in the manufacturing process.

The proposed reference concerned whether coated titanium metal anodes used as electrodes in an electrolytic cell raised a referable question of law. The Tribunal treated the issue as depending on the character of the item in the manufacturing process, noted that the same matter had already been considered in the assessee's earlier case, and regarded the determination as one of fact rather than a pure legal question. On that basis, it found no referable question of law arising from the impugned order and rejected the reference application.

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Issues: Whether the proposed question regarding coated titanium metal anodes used as electrodes in the electrolytic cell was a referable question of law for reference to the High Court.

Analysis: The proposed question turned on the character of the item used in the manufacturing process and had already been considered in the assessee's own earlier matter. The item was treated as part of the machine, and the determination was regarded as one of fact rather than a pure question of law. On that basis, the Tribunal found no referable question of law arising from the impugned order.

Conclusion: The question was not a referable question of law, and the application for reference was rejected.

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