https://www.taxtmi.com/caselaws?id=150897 In reference proceedings, the High Court cannot answer a question where the legal classification of an assessment depends on an unresolved foundational fact. The distinction between assessment under section 11(3) and section 11(4) of the Punjab General Sales Tax Act, 1948 turns on whether the dealer failed to comply with the notice under section 11(2) and whether the required accounts and documents were produced. Because the statement of case contained no clear finding on that factual issue, the Court held the record was insufficient and returned the reference to the Tribunal for the necessary factual finding. en-us Thu, 16 Jan 1975 00:00:00 +0530 Fri, 24 May 2013 14:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150897 In reference proceedings, the High Court cannot answer a question where the legal classification of an assessment depends on an unresolved foundational fact. The distinction between assessment under section 11(3) and section 11(4) of the Punjab General Sales Tax Act, 1948 turns on whether the dealer failed to comply with the notice under section 11(2) and whether the required accounts and documents were produced. Because the statement of case contained no clear finding on that factual issue, the Court held the record was insufficient and returned the reference to the Tribunal for the necessary factual finding. Case-Laws VAT and Sales Tax Thu, 16 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150897