https://www.taxtmi.com/caselaws?id=127249 Where a taxing statute requires questions of law arising from an appellate order to be referred, the appellate authority cannot refuse a reference on the ground that the issues are already settled or supposedly not debatable. The authority must consider all questions of law arising from its order, even if not precisely framed by the applicant, and the existing view does not prevent the High Court from examining its correctness. The separate refund contention was not entertained because it had not been raised before the tax authorities or the Board and was unsupported on the record. The refusal to state the case was therefore incorrect, and reference of the legal questions was directed. en-us Fri, 17 Apr 1953 00:00:00 +0530 Wed, 06 Mar 2013 10:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127249 Where a taxing statute requires questions of law arising from an appellate order to be referred, the appellate authority cannot refuse a reference on the ground that the issues are already settled or supposedly not debatable. The authority must consider all questions of law arising from its order, even if not precisely framed by the applicant, and the existing view does not prevent the High Court from examining its correctness. The separate refund contention was not entertained because it had not been raised before the tax authorities or the Board and was unsupported on the record. The refusal to state the case was therefore incorrect, and reference of the legal questions was directed. Case-Laws VAT and Sales Tax Fri, 17 Apr 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127249