https://www.taxtmi.com/caselaws?id=158736 A question of law raised before the Tribunal but not expressly dealt with is still treated as arising out of its order for reference purposes. On that basis, the High Court held that the Tribunal could not refuse reference merely because it had not separately addressed every point. The proposed reference issues concerning production of statutory declarations at the appellate stage, the applicable rate of tax under section 4B, and levy of tax on the purchase value of rice bran were all referable questions of law, and a reference was required on those issues. en-us Mon, 04 Sep 1995 00:00:00 +0530 Wed, 06 Nov 2013 14:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158736 A question of law raised before the Tribunal but not expressly dealt with is still treated as arising out of its order for reference purposes. On that basis, the High Court held that the Tribunal could not refuse reference merely because it had not separately addressed every point. The proposed reference issues concerning production of statutory declarations at the appellate stage, the applicable rate of tax under section 4B, and levy of tax on the purchase value of rice bran were all referable questions of law, and a reference was required on those issues. Case-Laws VAT and Sales Tax Mon, 04 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158736