https://www.taxtmi.com/caselaws?id=148690 A valid tax reference under section 24(1) requires the Tribunal to prepare a reasoned statement of the case, set out the material facts, and apply its mind to whether each proposed question is a question of law arising from its appellate order. Only questions actually raised before, and dealt with by, the Tribunal, or those lawfully deemed dealt with, can be referred. A cryptic or unexplained compendious reference that omits the factual basis and separate answers for each question does not satisfy the statutory mandate and is not sustainable. The impugned reference orders were therefore invalid and discharged. en-us Thu, 10 Jul 1969 00:00:00 +0530 Thu, 02 May 2013 11:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148690 A valid tax reference under section 24(1) requires the Tribunal to prepare a reasoned statement of the case, set out the material facts, and apply its mind to whether each proposed question is a question of law arising from its appellate order. Only questions actually raised before, and dealt with by, the Tribunal, or those lawfully deemed dealt with, can be referred. A cryptic or unexplained compendious reference that omits the factual basis and separate answers for each question does not satisfy the statutory mandate and is not sustainable. The impugned reference orders were therefore invalid and discharged. Case-Laws VAT and Sales Tax Thu, 10 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148690