https://www.taxtmi.com/caselaws?id=152197 The High Court's power to compel a reference under section 11(4) of the U.P. Sales Tax Act, 1948 arises only when the revising authority refuses to state a case on the ground that no question of law arises. Where the assessee's reference application is rejected as time-barred under section 11(1), that statutory precondition is not met, and the High Court lacks jurisdiction to direct a reference. The application for requiring a reference was therefore not maintainable and was rightly rejected. en-us Mon, 18 Apr 1977 00:00:00 +0530 Wed, 26 Jun 2013 13:25:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152197 The High Court's power to compel a reference under section 11(4) of the U.P. Sales Tax Act, 1948 arises only when the revising authority refuses to state a case on the ground that no question of law arises. Where the assessee's reference application is rejected as time-barred under section 11(1), that statutory precondition is not met, and the High Court lacks jurisdiction to direct a reference. The application for requiring a reference was therefore not maintainable and was rightly rejected. Case-Laws VAT and Sales Tax Mon, 18 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152197