https://www.taxtmi.com/caselaws?id=158272 A remand directing fresh factual examination of whether purchased cotton seeds were used in export-oriented manufacture did not create a referable question of law. The High Court treated the Tribunal's order as a proper factual enquiry into whether the exported oil and khal could have been produced only from imported cotton seeds and, if not, whether local purchases were misused. Liability for breach of declarations under section 24 was held to depend on that unresolved factual determination. The refusal to state the proposed questions of law was therefore upheld, leaving the Assessing Authority to reconsider the facts. en-us Mon, 08 Jan 1996 00:00:00 +0530 Sat, 19 Oct 2013 14:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158272 A remand directing fresh factual examination of whether purchased cotton seeds were used in export-oriented manufacture did not create a referable question of law. The High Court treated the Tribunal's order as a proper factual enquiry into whether the exported oil and khal could have been produced only from imported cotton seeds and, if not, whether local purchases were misused. Liability for breach of declarations under section 24 was held to depend on that unresolved factual determination. The refusal to state the proposed questions of law was therefore upheld, leaving the Assessing Authority to reconsider the facts. Case-Laws VAT and Sales Tax Mon, 08 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158272