https://www.taxtmi.com/caselaws?id=127370 A Tribunal cannot refuse to state a case merely because it considers the legal answer settled or obvious once a question of law arises from its order. The statutory duty is triggered by the existence of a referable question, and the Tribunal is not entitled to decide the merits of that question at the reference stage. If a question of law emerges from the order, the proper course is to state the case and refer it to the High Court; refusal on the ground that existing authority already answers the point is not justified. The High Court may compel a reference where that duty is wrongly declined. en-us Mon, 28 Jun 1954 00:00:00 +0530 Fri, 08 Mar 2013 10:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127370 A Tribunal cannot refuse to state a case merely because it considers the legal answer settled or obvious once a question of law arises from its order. The statutory duty is triggered by the existence of a referable question, and the Tribunal is not entitled to decide the merits of that question at the reference stage. If a question of law emerges from the order, the proper course is to state the case and refer it to the High Court; refusal on the ground that existing authority already answers the point is not justified. The High Court may compel a reference where that duty is wrongly declined. Case-Laws VAT and Sales Tax Mon, 28 Jun 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127370