https://www.taxtmi.com/caselaws?id=155327 A reference under tax appellate law was refused because the first and second proposed questions were based on factual and legal submissions that had not been urged before the Tribunal and therefore did not arise from its appellate order. The remaining proposed questions also failed because the Tribunal's conclusion that the petitioner owned the contraband and was concerned with acquiring, keeping, concealing and dealing with it was based on appreciation of evidence and constituted a pure finding of fact. No referable question of law emerged, so no direction for reference could be issued. en-us Fri, 15 May 1987 00:00:00 +0530 Tue, 03 Sep 2013 15:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155327 A reference under tax appellate law was refused because the first and second proposed questions were based on factual and legal submissions that had not been urged before the Tribunal and therefore did not arise from its appellate order. The remaining proposed questions also failed because the Tribunal's conclusion that the petitioner owned the contraband and was concerned with acquiring, keeping, concealing and dealing with it was based on appreciation of evidence and constituted a pure finding of fact. No referable question of law emerged, so no direction for reference could be issued. Case-Laws VAT and Sales Tax Fri, 15 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155327