https://www.taxtmi.com/caselaws?id=100759 Under the Bihar Sales Tax Act, the Court treated the assessee's entitlement to deduction on sales to registered dealers as a question of law, despite the tax authorities' reliance on rule 18 and the Board of Revenue's view that compliance was mandatory. It also held that a broadly framed reference question could include the antecedent issue whether the Board's earlier decision barred consideration of the deduction claim, and the High Court could split that question if needed. The dismissal of the reference applications was set aside, and the High Court was directed to reconsider the reference on the merits. en-us Thu, 29 Jul 1971 00:00:00 +0530 Wed, 18 Sep 2013 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100759 Under the Bihar Sales Tax Act, the Court treated the assessee's entitlement to deduction on sales to registered dealers as a question of law, despite the tax authorities' reliance on rule 18 and the Board of Revenue's view that compliance was mandatory. It also held that a broadly framed reference question could include the antecedent issue whether the Board's earlier decision barred consideration of the deduction claim, and the High Court could split that question if needed. The dismissal of the reference applications was set aside, and the High Court was directed to reconsider the reference on the merits. Case-Laws VAT and Sales Tax Thu, 29 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100759