https://www.taxtmi.com/caselaws?id=145215 Questions of law arose where the Tribunal rejected a reference application without clearly determining whether the assessee was a joint Hindu family, a partnership, or a distinct continuing business under section 33 of the Madhya Pradesh General Sales Tax Act, 1958. Because it had not recorded a clear finding on the character of the business or whether the later concern was a continuation of the earlier joint family business, the Court treated the unresolved legal characterisation as sufficient to require a reference. The refusal to refer the specified questions of law was therefore erroneous, and a reference under section 44 was warranted. en-us Thu, 23 Feb 1967 00:00:00 +0530 Tue, 23 Apr 2013 12:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145215 Questions of law arose where the Tribunal rejected a reference application without clearly determining whether the assessee was a joint Hindu family, a partnership, or a distinct continuing business under section 33 of the Madhya Pradesh General Sales Tax Act, 1958. Because it had not recorded a clear finding on the character of the business or whether the later concern was a continuation of the earlier joint family business, the Court treated the unresolved legal characterisation as sufficient to require a reference. The refusal to refer the specified questions of law was therefore erroneous, and a reference under section 44 was warranted. Case-Laws VAT and Sales Tax Thu, 23 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145215