https://www.taxtmi.com/caselaws?id=152284 An application under section 11(4) of the U.P. Sales Tax Act, 1948 was maintainable only while the reference application remained pending before the revising authority. Withdrawal of the reference brought the reference proceeding to an end, and a prior refund order did not keep the matter alive. The assessee's failure to collect the refunded amount did not alter that legal position. The application was therefore not maintainable and was rejected. en-us Fri, 14 Apr 1978 00:00:00 +0530 Fri, 28 Jun 2013 17:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152284 An application under section 11(4) of the U.P. Sales Tax Act, 1948 was maintainable only while the reference application remained pending before the revising authority. Withdrawal of the reference brought the reference proceeding to an end, and a prior refund order did not keep the matter alive. The assessee's failure to collect the refunded amount did not alter that legal position. The application was therefore not maintainable and was rejected. Case-Laws VAT and Sales Tax Fri, 14 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152284