https://www.taxtmi.com/caselaws?id=127137 A reference under section 32(5) of the Assam Sales Tax Act, 1947 could not be compelled where the Commissioner had proceeded on limitation and the petitioner had not asked that finding to be referred. The application was incompetent because the proposed question did not challenge the time-bar finding before the Assistant Commissioner and instead assumed disposal on the merits without addressing whether the appeal itself was barred by limitation. An incidental observation on the taxability of tobacco leaf, being unnecessary to disposal of the time-barred appeal, could not sustain a reference. en-us Mon, 19 Jun 1950 00:00:00 +0530 Wed, 27 Feb 2013 10:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127137 A reference under section 32(5) of the Assam Sales Tax Act, 1947 could not be compelled where the Commissioner had proceeded on limitation and the petitioner had not asked that finding to be referred. The application was incompetent because the proposed question did not challenge the time-bar finding before the Assistant Commissioner and instead assumed disposal on the merits without addressing whether the appeal itself was barred by limitation. An incidental observation on the taxability of tobacco leaf, being unnecessary to disposal of the time-barred appeal, could not sustain a reference. Case-Laws VAT and Sales Tax Mon, 19 Jun 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127137