https://www.taxtmi.com/caselaws?id=152832 A question of law is referable only if it was raised before the Tribunal or dealt with in its order; a question neither raised nor considered does not arise out of that order for reference jurisdiction. The Board of Revenue's order rested on the revenue's concession and did not record any independent adjudication on the proposed questions. On that basis, the High Court held that no referable question of law arose and declined to call for a reference, dismissing the application. en-us Wed, 21 Nov 1979 00:00:00 +0530 Thu, 11 Jul 2013 16:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152832 A question of law is referable only if it was raised before the Tribunal or dealt with in its order; a question neither raised nor considered does not arise out of that order for reference jurisdiction. The Board of Revenue's order rested on the revenue's concession and did not record any independent adjudication on the proposed questions. On that basis, the High Court held that no referable question of law arose and declined to call for a reference, dismissing the application. Case-Laws VAT and Sales Tax Wed, 21 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152832