https://www.taxtmi.com/caselaws?id=151033 Under the Bombay Sales Tax Act reference jurisdiction, a question of law is referable only if it arises from the Tribunal's order and affects liability to tax, penalty, forfeiture, or specified recovery. The Bombay HC held that a question relevant only to the possibility of prosecution does not satisfy that statutory test. On the facts, the disputed finding concerned whether a collection contravened section 9A, but forfeiture and penalty were already unavailable, and the issue was not referable merely because it might assist prosecution. The Court also noted that the Tribunal had decided the matter on merits by holding that no tax collection could arise where the transactions were not sales. en-us Mon, 08 Dec 1975 00:00:00 +0530 Mon, 27 May 2013 17:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151033 Under the Bombay Sales Tax Act reference jurisdiction, a question of law is referable only if it arises from the Tribunal's order and affects liability to tax, penalty, forfeiture, or specified recovery. The Bombay HC held that a question relevant only to the possibility of prosecution does not satisfy that statutory test. On the facts, the disputed finding concerned whether a collection contravened section 9A, but forfeiture and penalty were already unavailable, and the issue was not referable merely because it might assist prosecution. The Court also noted that the Tribunal had decided the matter on merits by holding that no tax collection could arise where the transactions were not sales. Case-Laws VAT and Sales Tax Mon, 08 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151033