https://www.taxtmi.com/caselaws?id=153437 Under section 69 of the Gujarat Sales Tax Act, the High Court's reference jurisdiction extends only to a question of law arising from the reference. The issue here concerned whether liquid glucose or glucanil used in confectionery was a chemical or food, but that controversy depended on the factual character of the commodity and the correctness of the Tribunal's finding. Because the matter remained one of fact and no distinct legal question arose, the HC could not reappreciate the evidence or broaden the reference. The reference was therefore treated as not maintainable for want of a question of law. en-us Wed, 03 Feb 1982 00:00:00 +0530 Tue, 23 Jul 2013 15:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153437 Under section 69 of the Gujarat Sales Tax Act, the High Court's reference jurisdiction extends only to a question of law arising from the reference. The issue here concerned whether liquid glucose or glucanil used in confectionery was a chemical or food, but that controversy depended on the factual character of the commodity and the correctness of the Tribunal's finding. Because the matter remained one of fact and no distinct legal question arose, the HC could not reappreciate the evidence or broaden the reference. The reference was therefore treated as not maintainable for want of a question of law. Case-Laws VAT and Sales Tax Wed, 03 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153437