https://www.taxtmi.com/caselaws?id=151221 Refund applications based on a reference decision were premature where the Tribunal had not yet passed the final order required under section 24(5) of the Orissa Sales Tax Act. A reference that decides only the question of law does not by itself complete the statutory process, and refund claims become ripe only after the Tribunal acts in accordance with that decision. Any view expressed on such premature applications will not prejudice a proper refund claim made after the final order. en-us Mon, 24 Jun 1974 00:00:00 +0530 Sat, 01 Jun 2013 17:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151221 Refund applications based on a reference decision were premature where the Tribunal had not yet passed the final order required under section 24(5) of the Orissa Sales Tax Act. A reference that decides only the question of law does not by itself complete the statutory process, and refund claims become ripe only after the Tribunal acts in accordance with that decision. Any view expressed on such premature applications will not prejudice a proper refund claim made after the final order. Case-Laws VAT and Sales Tax Mon, 24 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151221