https://www.taxtmi.com/caselaws?id=154772 The Madhya Pradesh High Court reiterated that a reference under section 44 of the M.P. General Sales Tax Act requires a referable question of law, not a dispute turning only on facts. It noted that earlier Division Bench rulings had already held that the burden of proving entitlement to tax exemption lies on the assessee, while liability to penalty for contravention is a distinct issue. On the facts, even alleged defects in account maintenance would at most affect acceptance of accounts or best judgment assessment and would not, by themselves, establish penalty under section 8(2). No referable question of law arose, so reference was declined. en-us Wed, 25 Sep 1985 00:00:00 +0530 Tue, 27 Aug 2013 13:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154772 The Madhya Pradesh High Court reiterated that a reference under section 44 of the M.P. General Sales Tax Act requires a referable question of law, not a dispute turning only on facts. It noted that earlier Division Bench rulings had already held that the burden of proving entitlement to tax exemption lies on the assessee, while liability to penalty for contravention is a distinct issue. On the facts, even alleged defects in account maintenance would at most affect acceptance of accounts or best judgment assessment and would not, by themselves, establish penalty under section 8(2). No referable question of law arose, so reference was declined. Case-Laws VAT and Sales Tax Wed, 25 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154772