https://www.taxtmi.com/caselaws?id=150002 Section 44 of the Madhya Pradesh General Sales Tax Act was construed to permit a reference only where an order affects a quantified tax liability arising from assessment, not merely the underlying primary liability to tax. A remand order directing fresh assessment, without any final assessment or change in the amount payable, does not satisfy that requirement. Section 52 was held not to alter this interpretation, and the absence of a final assessment was treated as decisive. Accordingly, no reference lay against the remand order, and the references were incompetent. en-us Wed, 12 Aug 1970 00:00:00 +0530 Tue, 07 May 2013 16:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150002 Section 44 of the Madhya Pradesh General Sales Tax Act was construed to permit a reference only where an order affects a quantified tax liability arising from assessment, not merely the underlying primary liability to tax. A remand order directing fresh assessment, without any final assessment or change in the amount payable, does not satisfy that requirement. Section 52 was held not to alter this interpretation, and the absence of a final assessment was treated as decisive. Accordingly, no reference lay against the remand order, and the references were incompetent. Case-Laws VAT and Sales Tax Wed, 12 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150002