https://www.taxtmi.com/caselaws?id=127580 A High Court judgment delivered on a sales tax reference under section 24(5) of the Cochin Sales Tax Act was treated as only an advisory declaration of law, because the revenue authority retained the duty to dispose of the case and determine the parties' rights. Applying the same principle used for analogous reference provisions, the Court held that such a pronouncement does not amount to a judgment, decree or final order within Article 133 of the Constitution, as it lacks conclusive effect on the merits of the dispute. The certificate petition therefore failed. en-us Thu, 26 Sep 1957 00:00:00 +0530 Tue, 12 Mar 2013 15:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127580 A High Court judgment delivered on a sales tax reference under section 24(5) of the Cochin Sales Tax Act was treated as only an advisory declaration of law, because the revenue authority retained the duty to dispose of the case and determine the parties' rights. Applying the same principle used for analogous reference provisions, the Court held that such a pronouncement does not amount to a judgment, decree or final order within Article 133 of the Constitution, as it lacks conclusive effect on the merits of the dispute. The certificate petition therefore failed. Case-Laws VAT and Sales Tax Thu, 26 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127580