https://www.taxtmi.com/caselaws?id=154502 A reference under section 15 of the Rajasthan Sales Tax Act, 1954 is competent only for questions of law arising out of the Board of Revenue's order. Applying the settled test that a question not raised before the Tribunal or considered by it does not arise from its order, the text notes that the Board's 12 March 1970 order was only an ex parte interim stay with notice to show cause. Because the referred questions were neither raised before nor dealt with by the Board, they did not arise out of the order, and the reference was held incompetent. en-us Wed, 07 Mar 1984 00:00:00 +0530 Thu, 22 Aug 2013 17:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154502 A reference under section 15 of the Rajasthan Sales Tax Act, 1954 is competent only for questions of law arising out of the Board of Revenue's order. Applying the settled test that a question not raised before the Tribunal or considered by it does not arise from its order, the text notes that the Board's 12 March 1970 order was only an ex parte interim stay with notice to show cause. Because the referred questions were neither raised before nor dealt with by the Board, they did not arise out of the order, and the reference was held incompetent. Case-Laws VAT and Sales Tax Wed, 07 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154502