https://www.taxtmi.com/caselaws?id=158388 Documentary material filed at the assessment stage could be taken into account for deciding whether a proposed question of law arose under section 44(2)(b) of the M.P. General Sales Tax Act, 1958. The Madhya Pradesh High Court held that the first question framed by the assessee did require consideration and directed the Board of Revenue to refer the statement of case on that question. The remaining two questions were not found to warrant reference and were rejected. The reference application therefore succeeded only in part, limited to the first question. en-us Tue, 02 Apr 1996 00:00:00 +0530 Tue, 22 Oct 2013 18:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158388 Documentary material filed at the assessment stage could be taken into account for deciding whether a proposed question of law arose under section 44(2)(b) of the M.P. General Sales Tax Act, 1958. The Madhya Pradesh High Court held that the first question framed by the assessee did require consideration and directed the Board of Revenue to refer the statement of case on that question. The remaining two questions were not found to warrant reference and were rejected. The reference application therefore succeeded only in part, limited to the first question. Case-Laws VAT and Sales Tax Tue, 02 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158388