https://www.taxtmi.com/caselaws?id=127313 A reference under Section 21(2) of the Bengal Finance (Sales Tax) Act, 1941 lies only where a question of law arises; pure findings of fact or a request to reappraise evidence do not justify reference. The dispute whether transactions with the selling agent were sales on a consignment basis, and whether the relevant sale proceeds were received within time, depended on factual findings recorded by the revenue authorities. The High Court declined to disturb those findings in reference proceedings and held that, since no error of law was shown, no referable question arose. en-us Wed, 06 Jan 1954 00:00:00 +0530 Thu, 07 Mar 2013 12:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127313 A reference under Section 21(2) of the Bengal Finance (Sales Tax) Act, 1941 lies only where a question of law arises; pure findings of fact or a request to reappraise evidence do not justify reference. The dispute whether transactions with the selling agent were sales on a consignment basis, and whether the relevant sale proceeds were received within time, depended on factual findings recorded by the revenue authorities. The High Court declined to disturb those findings in reference proceedings and held that, since no error of law was shown, no referable question arose. Case-Laws VAT and Sales Tax Wed, 06 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127313