https://www.taxtmi.com/caselaws?id=128766 A valid application under section 11(1) of the U.P. Sales Tax Act must be in writing, filed within time, and accompanied by the prescribed fee; if these statutory conditions are not met, the Revising Authority may reject it without attracting the High Court's reference jurisdiction. The High Court's power under section 11(4) arises only where a valid application is refused solely on the ground that no question of law arises from the order under section 10. Where refusal rests on both a defective application and the absence of a question of law, the condition for invoking section 11(4) is not satisfied, and no direction to state a case can be made. en-us Mon, 03 Sep 1962 00:00:00 +0530 Thu, 11 Apr 2013 11:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128766 A valid application under section 11(1) of the U.P. Sales Tax Act must be in writing, filed within time, and accompanied by the prescribed fee; if these statutory conditions are not met, the Revising Authority may reject it without attracting the High Court's reference jurisdiction. The High Court's power under section 11(4) arises only where a valid application is refused solely on the ground that no question of law arises from the order under section 10. Where refusal rests on both a defective application and the absence of a question of law, the condition for invoking section 11(4) is not satisfied, and no direction to state a case can be made. Case-Laws VAT and Sales Tax Mon, 03 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128766