https://www.taxtmi.com/caselaws?id=150905 In a tax reference, the High Court can answer referred questions only on a complete statement of the case based on the Tribunal's recorded findings in its final appellate or revisional order. The statement must set out the relevant facts, the evidence relied on, and the conclusions reached so the court can decide the reference on the facts as found. Where the statement instead reflects observations made at the reference stage and omits the Tribunal's final findings, it is incomplete and cannot support adjudication. The matter must then be remitted to the Tribunal to prepare a proper statement of the case. en-us Wed, 08 May 1974 00:00:00 +0530 Fri, 24 May 2013 15:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150905 In a tax reference, the High Court can answer referred questions only on a complete statement of the case based on the Tribunal's recorded findings in its final appellate or revisional order. The statement must set out the relevant facts, the evidence relied on, and the conclusions reached so the court can decide the reference on the facts as found. Where the statement instead reflects observations made at the reference stage and omits the Tribunal's final findings, it is incomplete and cannot support adjudication. The matter must then be remitted to the Tribunal to prepare a proper statement of the case. Case-Laws VAT and Sales Tax Wed, 08 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150905