https://www.taxtmi.com/caselaws?id=150821 A reference to the High Court under section 23(1) of the Bombay Sales Tax Act, 1946 lay only from Tribunal orders passed under section 21(2) or section 22(1). A rectification order under section 23A was a distinct order and, on the plain wording of the statute, could not be brought within the enumerated categories by implication. The analogous scheme of the Income-tax Act, 1922 supported the same restrictive reading of reference jurisdiction. Accordingly, no reference could be entertained where it arose solely from a rectification order under section 23A, and the preliminary objection to maintainability was upheld. en-us Mon, 16 Dec 1974 00:00:00 +0530 Thu, 23 May 2013 11:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150821 A reference to the High Court under section 23(1) of the Bombay Sales Tax Act, 1946 lay only from Tribunal orders passed under section 21(2) or section 22(1). A rectification order under section 23A was a distinct order and, on the plain wording of the statute, could not be brought within the enumerated categories by implication. The analogous scheme of the Income-tax Act, 1922 supported the same restrictive reading of reference jurisdiction. Accordingly, no reference could be entertained where it arose solely from a rectification order under section 23A, and the preliminary objection to maintainability was upheld. Case-Laws VAT and Sales Tax Mon, 16 Dec 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150821