https://www.taxtmi.com/caselaws?id=128257 A statutory reference is competent only on a question of law that actually arose from, or was dealt with in, the proceedings below; a question not raised before the taxing authorities or decided by the revisional body cannot validly be referred. On the exemption issue, the notification was construed by its ordinary meaning, and sugar-cane was held not to fall within "green vegetables" under the relevant item. The article therefore states that the jurisdictional objection failed as a referable question, while the claimed exemption for sugar-cane was rejected and taxability affirmed against the assessee. en-us Fri, 20 Jan 1961 00:00:00 +0530 Sat, 30 Mar 2013 15:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128257 A statutory reference is competent only on a question of law that actually arose from, or was dealt with in, the proceedings below; a question not raised before the taxing authorities or decided by the revisional body cannot validly be referred. On the exemption issue, the notification was construed by its ordinary meaning, and sugar-cane was held not to fall within "green vegetables" under the relevant item. The article therefore states that the jurisdictional objection failed as a referable question, while the claimed exemption for sugar-cane was rejected and taxability affirmed against the assessee. Case-Laws VAT and Sales Tax Fri, 20 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128257