https://www.taxtmi.com/caselaws?id=155527 A reference under the Orissa Sales Tax Act was declined because the proposed question was rendered academic by conclusive findings of fact. The deduction claim on sales to registered dealers depended on factual proof, and the tribunal had accepted the affidavits and statements supporting that claim. As the controversy had already been resolved on facts, no live question of law arose for determination in reference jurisdiction. The reference was therefore not answered on merits and stood discharged. en-us Mon, 06 Jul 1987 00:00:00 +0530 Thu, 05 Sep 2013 12:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155527 A reference under the Orissa Sales Tax Act was declined because the proposed question was rendered academic by conclusive findings of fact. The deduction claim on sales to registered dealers depended on factual proof, and the tribunal had accepted the affidavits and statements supporting that claim. As the controversy had already been resolved on facts, no live question of law arose for determination in reference jurisdiction. The reference was therefore not answered on merits and stood discharged. Case-Laws VAT and Sales Tax Mon, 06 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155527