https://www.taxtmi.com/caselaws?id=151266 A statutory reference under section 15(1) depends on whether the Board's order discloses a question of law, not on whether its merits conclusion is correct. The Rajasthan High Court noted that the construction of clause (b) of item 8 of the Schedule to the Rajasthan Sales Tax Act, including whether the entry was exhaustive or illustrative, the effect of the deeming language in column 3, and the relevance of the exemption notification under section 4(2), was debatable and not free from difficulty. The Board's refusal to state a case was therefore unjustified, and the matter had to be referred to the High Court. en-us Wed, 13 Oct 1976 00:00:00 +0530 Mon, 03 Jun 2013 14:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151266 A statutory reference under section 15(1) depends on whether the Board's order discloses a question of law, not on whether its merits conclusion is correct. The Rajasthan High Court noted that the construction of clause (b) of item 8 of the Schedule to the Rajasthan Sales Tax Act, including whether the entry was exhaustive or illustrative, the effect of the deeming language in column 3, and the relevance of the exemption notification under section 4(2), was debatable and not free from difficulty. The Board's refusal to state a case was therefore unjustified, and the matter had to be referred to the High Court. Case-Laws VAT and Sales Tax Wed, 13 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151266