https://www.taxtmi.com/caselaws?id=156370 A reference under the Bengal Finance (Sales Tax) Act, 1941, read with section 9(2) of the Central Sales Tax Act, 1956, for a central sales tax matter was governed by the State Act's procedural machinery because the Central Sales Tax Act did not provide an independent reference procedure. Once the West Bengal Taxation Tribunal Act, 1987 transferred pending references under the State Act to the Tribunal, the High Court could no longer continue with the reference. The matter therefore stood transferred to the Tribunal for disposal, and the High Court did not decide the tax merits. en-us Mon, 05 Feb 1990 00:00:00 +0530 Wed, 18 Sep 2013 18:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156370 A reference under the Bengal Finance (Sales Tax) Act, 1941, read with section 9(2) of the Central Sales Tax Act, 1956, for a central sales tax matter was governed by the State Act's procedural machinery because the Central Sales Tax Act did not provide an independent reference procedure. Once the West Bengal Taxation Tribunal Act, 1987 transferred pending references under the State Act to the Tribunal, the High Court could no longer continue with the reference. The matter therefore stood transferred to the Tribunal for disposal, and the High Court did not decide the tax merits. Case-Laws VAT and Sales Tax Mon, 05 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156370