https://www.taxtmi.com/caselaws?id=127275 Exemption from bullion sales tax was available only on obtaining the prescribed licence, and a claim to retrospective effect for that licence could not be treated as part of the assessment reference when the refusal of licence had been decided in separate proceedings. A revisional order that merely declines to interfere does not, by itself, amount to an order prejudicial to the assessee for reference purposes under Section 24(1) of the Cochin Sales Tax Act. Ignorance of the legal requirement to secure the licence cannot support a claim to exemption from tax. The document therefore states that no referable question of law arose from the assessment/revision order. en-us Tue, 04 Aug 1953 00:00:00 +0530 Wed, 06 Mar 2013 16:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127275 Exemption from bullion sales tax was available only on obtaining the prescribed licence, and a claim to retrospective effect for that licence could not be treated as part of the assessment reference when the refusal of licence had been decided in separate proceedings. A revisional order that merely declines to interfere does not, by itself, amount to an order prejudicial to the assessee for reference purposes under Section 24(1) of the Cochin Sales Tax Act. Ignorance of the legal requirement to secure the licence cannot support a claim to exemption from tax. The document therefore states that no referable question of law arose from the assessment/revision order. Case-Laws VAT and Sales Tax Tue, 04 Aug 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127275