https://www.taxtmi.com/caselaws?id=100744 In a reference under section 11(1) of the U.P. Sales Tax Act, 1948, the High Court's role is limited to answering the question referred on the facts stated. If the case statement is inadequate, the proper course is to call for a supplementary statement of the case. The High Court cannot remand the matter to the Tribunal or direct further factual reconsideration, because reference proceedings are not meant to test the Tribunal's approach but to secure an answer on the referred question. The High Court was therefore required to dispose of the reference by answering it, or by seeking further facts if necessary. en-us Wed, 06 May 1970 00:00:00 +0530 Wed, 18 Sep 2013 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100744 In a reference under section 11(1) of the U.P. Sales Tax Act, 1948, the High Court's role is limited to answering the question referred on the facts stated. If the case statement is inadequate, the proper course is to call for a supplementary statement of the case. The High Court cannot remand the matter to the Tribunal or direct further factual reconsideration, because reference proceedings are not meant to test the Tribunal's approach but to secure an answer on the referred question. The High Court was therefore required to dispose of the reference by answering it, or by seeking further facts if necessary. Case-Laws VAT and Sales Tax Wed, 06 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100744