https://www.taxtmi.com/caselaws?id=152170 The Tribunal's refusal to refer the question was held to be unlawful because the character of a transaction on admitted facts can itself raise a question of law. The issue was whether goods transferred from a branch office to a head office could constitute inter-State sales within section 3(a) of the Central Sales Tax Act. Since that legal question required determination by the High Court, the Tribunal could not decline reference on the footing that no substantial issue arose. The Tribunal was directed to draw up a statement of the case and refer the proposed question of law. en-us Thu, 27 Jul 1978 00:00:00 +0530 Tue, 25 Jun 2013 18:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152170 The Tribunal's refusal to refer the question was held to be unlawful because the character of a transaction on admitted facts can itself raise a question of law. The issue was whether goods transferred from a branch office to a head office could constitute inter-State sales within section 3(a) of the Central Sales Tax Act. Since that legal question required determination by the High Court, the Tribunal could not decline reference on the footing that no substantial issue arose. The Tribunal was directed to draw up a statement of the case and refer the proposed question of law. Case-Laws VAT and Sales Tax Thu, 27 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152170