https://www.taxtmi.com/caselaws?id=151013 Under the advisory reference jurisdiction in section 34 of the Bombay Sales Tax Act, 1953, the High Court is not bound to answer every question of law where doing so would serve no practical purpose. If the reference is made at the instance of the assessee and the assessee remains absent, shows no interest in pursuing the matter, and provides no assistance to the Court, the Court may decline to decide the question. Relying on analogous reference provisions in income-tax and wealth-tax law, the Court treated the unanswered reference as unnecessary and declined to answer the question of law. en-us Tue, 09 Dec 1975 00:00:00 +0530 Mon, 27 May 2013 14:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151013 Under the advisory reference jurisdiction in section 34 of the Bombay Sales Tax Act, 1953, the High Court is not bound to answer every question of law where doing so would serve no practical purpose. If the reference is made at the instance of the assessee and the assessee remains absent, shows no interest in pursuing the matter, and provides no assistance to the Court, the Court may decline to decide the question. Relying on analogous reference provisions in income-tax and wealth-tax law, the Court treated the unanswered reference as unnecessary and declined to answer the question of law. Case-Laws VAT and Sales Tax Tue, 09 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151013