https://www.taxtmi.com/caselaws?id=103381 The Supreme Court held that, in a reference under section 22(2)(b) of the Punjab General Sales Tax Act, the High Court could not refuse to call for a reference on an extraneous ground not considered by the taxing authorities or the Tribunal; its jurisdiction was confined to whether a question of law arose from the Tribunal's order. It also held that an organisation carrying on activity without profit motive was not a "dealer" under section 2(d) and was not liable to sales tax. Applying that principle, the Hospitality Organisation was found outside the taxing definition, the assessment for 1963-64 failed, and the assessee's appeal succeeded. en-us Fri, 09 Nov 1990 00:00:00 +0530 Mon, 09 Sep 2013 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103381 The Supreme Court held that, in a reference under section 22(2)(b) of the Punjab General Sales Tax Act, the High Court could not refuse to call for a reference on an extraneous ground not considered by the taxing authorities or the Tribunal; its jurisdiction was confined to whether a question of law arose from the Tribunal's order. It also held that an organisation carrying on activity without profit motive was not a "dealer" under section 2(d) and was not liable to sales tax. Applying that principle, the Hospitality Organisation was found outside the taxing definition, the assessment for 1963-64 failed, and the assessee's appeal succeeded. Case-Laws VAT and Sales Tax Fri, 09 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103381