https://www.taxtmi.com/caselaws?id=158726 A question of law arose on whether the Tribunal had to state the case and refer the common issue of best judgment assessment and limitation to the High Court under section 42(2) of the Haryana General Sales Tax Act, 1973. The Court found that the assessment years in question raised a bona fide issue as to whether the Assessing Authority had made the assessments to the best of its judgment and within the prescribed limitation period. As such a legal question existed, the Tribunal was directed to state the case and make the reference. en-us Tue, 10 Sep 1996 00:00:00 +0530 Wed, 06 Nov 2013 12:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158726 A question of law arose on whether the Tribunal had to state the case and refer the common issue of best judgment assessment and limitation to the High Court under section 42(2) of the Haryana General Sales Tax Act, 1973. The Court found that the assessment years in question raised a bona fide issue as to whether the Assessing Authority had made the assessments to the best of its judgment and within the prescribed limitation period. As such a legal question existed, the Tribunal was directed to state the case and make the reference. Case-Laws VAT and Sales Tax Tue, 10 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158726