https://www.taxtmi.com/caselaws?id=153315 Classification of leather board sheets under the relevant sales tax notification raised a question of law because determining whether goods fall within a specified tariff entry is a legal issue. The Board of Revenue had classified the goods under entry 12, and that classification was challenged by the assessing authority. On that basis, the Rajasthan High Court treated the dispute as involving a referable legal question under the Rajasthan Sales Tax Act, 1954. The application for reference was therefore rightly allowed. en-us Tue, 03 Jul 1979 00:00:00 +0530 Mon, 22 Jul 2013 14:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153315 Classification of leather board sheets under the relevant sales tax notification raised a question of law because determining whether goods fall within a specified tariff entry is a legal issue. The Board of Revenue had classified the goods under entry 12, and that classification was challenged by the assessing authority. On that basis, the Rajasthan High Court treated the dispute as involving a referable legal question under the Rajasthan Sales Tax Act, 1954. The application for reference was therefore rightly allowed. Case-Laws VAT and Sales Tax Tue, 03 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153315