https://www.taxtmi.com/caselaws?id=127144 A High Court decision on a statutory sales tax reference under the Bihar Sales Tax Act, 1944 was treated as consultative rather than determinative, because the court only answered questions of law and the operative assessment still had to be made by the revenue authority. On that basis, the majority view was that the reference decision was not a "judgment" in the strict sense required by Article 133 of the Constitution, and the proceedings were not "civil proceedings" for appeal purposes. The dissent would have taken a broader constitutional reading, but leave to appeal to the Supreme Court was refused. en-us Thu, 21 Dec 1950 00:00:00 +0530 Wed, 27 Feb 2013 11:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127144 A High Court decision on a statutory sales tax reference under the Bihar Sales Tax Act, 1944 was treated as consultative rather than determinative, because the court only answered questions of law and the operative assessment still had to be made by the revenue authority. On that basis, the majority view was that the reference decision was not a "judgment" in the strict sense required by Article 133 of the Constitution, and the proceedings were not "civil proceedings" for appeal purposes. The dissent would have taken a broader constitutional reading, but leave to appeal to the Supreme Court was refused. Case-Laws VAT and Sales Tax Thu, 21 Dec 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127144