https://www.taxtmi.com/caselaws?id=153453 A finding that a purchasing dealer held a valid registration certificate, when based on appreciation of the record, is a pure finding of fact and not open to interference in reference jurisdiction. On that footing, the consequential direction to scrutinise declarations and allow only those in order followed automatically. The Court therefore held that no referable question of law arose from the framed issues and declined to answer the reference, rendering it not maintainable on those questions. en-us Wed, 06 Oct 1982 00:00:00 +0530 Tue, 23 Jul 2013 16:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153453 A finding that a purchasing dealer held a valid registration certificate, when based on appreciation of the record, is a pure finding of fact and not open to interference in reference jurisdiction. On that footing, the consequential direction to scrutinise declarations and allow only those in order followed automatically. The Court therefore held that no referable question of law arose from the framed issues and declined to answer the reference, rendering it not maintainable on those questions. Case-Laws VAT and Sales Tax Wed, 06 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153453