https://www.taxtmi.com/caselaws?id=152665 An earlier Board decision did not finally settle the legal issue, because finality on a question of law requires determination by a court of competent final authority. Where a revisional order itself gives rise to a question of law under the Rajasthan Sales Tax Act, 1954, the existence of a prior Board view does not make the controversy academic or justify refusal to state a case. The refusal to make a reference was therefore unsustainable, and the matter was sent back for a consolidated reference on the stated legal question. en-us Sat, 02 Feb 1980 00:00:00 +0530 Mon, 08 Jul 2013 17:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152665 An earlier Board decision did not finally settle the legal issue, because finality on a question of law requires determination by a court of competent final authority. Where a revisional order itself gives rise to a question of law under the Rajasthan Sales Tax Act, 1954, the existence of a prior Board view does not make the controversy academic or justify refusal to state a case. The refusal to make a reference was therefore unsustainable, and the matter was sent back for a consolidated reference on the stated legal question. Case-Laws VAT and Sales Tax Sat, 02 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152665