https://www.taxtmi.com/caselaws?id=134042 A High Court decision delivered while answering a statutory reference in its advisory or consultative jurisdiction under the sales tax law does not attract a certificate for appeal to the Supreme Court under Articles 132 or 133 of the Constitution. The Court treated such a reference answer as outside the ordinary appellate framework and held that the constitutional provisions for certification for appeal do not apply in terms to that jurisdiction. On that basis, an application seeking a certificate under either Article 132(1) or Article 133 was rejected as not maintainable. en-us Fri, 11 Dec 1964 00:00:00 +0530 Wed, 17 Apr 2013 15:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=134042 A High Court decision delivered while answering a statutory reference in its advisory or consultative jurisdiction under the sales tax law does not attract a certificate for appeal to the Supreme Court under Articles 132 or 133 of the Constitution. The Court treated such a reference answer as outside the ordinary appellate framework and held that the constitutional provisions for certification for appeal do not apply in terms to that jurisdiction. On that basis, an application seeking a certificate under either Article 132(1) or Article 133 was rejected as not maintainable. Case-Laws VAT and Sales Tax Fri, 11 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=134042