https://www.taxtmi.com/caselaws?id=153207 Reference jurisdiction under the sales tax provisions is confined to questions of law and cannot be used as a first appellate review of evidence. A finding may raise a question of law only if it is unsupported by evidence, perverse, inconsistent with the evidence, based on irrelevant material, or reflects non-application of mind. The Tribunal's first referred question was vague and uncertain, and the statement of the case did not supply the material needed to test the alleged evidentiary defects. As the second and third questions depended on the first, the High Court held that the reference could not be entertained as framed. en-us Mon, 22 Feb 1982 00:00:00 +0530 Fri, 19 Jul 2013 14:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153207 Reference jurisdiction under the sales tax provisions is confined to questions of law and cannot be used as a first appellate review of evidence. A finding may raise a question of law only if it is unsupported by evidence, perverse, inconsistent with the evidence, based on irrelevant material, or reflects non-application of mind. The Tribunal's first referred question was vague and uncertain, and the statement of the case did not supply the material needed to test the alleged evidentiary defects. As the second and third questions depended on the first, the High Court held that the reference could not be entertained as framed. Case-Laws VAT and Sales Tax Mon, 22 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153207