https://www.taxtmi.com/caselaws?id=153314 Classification of flat bars under the relevant iron and steel entry under the Central Sales Tax Act raised a question of law because the legal character of the commodity was in dispute. The Court noted that it was not deciding the merits of the classification, but only whether the proposed question from the Board of Revenue's order justified a reference. Applying the settled principle that classification of goods under a taxing entry involves a legal question, the Court found no direct authority conclusively settling the position of the goods and directed the Board to state the case and refer the question to the High Court. en-us Mon, 27 Oct 1980 00:00:00 +0530 Mon, 22 Jul 2013 14:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153314 Classification of flat bars under the relevant iron and steel entry under the Central Sales Tax Act raised a question of law because the legal character of the commodity was in dispute. The Court noted that it was not deciding the merits of the classification, but only whether the proposed question from the Board of Revenue's order justified a reference. Applying the settled principle that classification of goods under a taxing entry involves a legal question, the Court found no direct authority conclusively settling the position of the goods and directed the Board to state the case and refer the question to the High Court. Case-Laws VAT and Sales Tax Mon, 27 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153314