https://www.taxtmi.com/caselaws?id=158919 The reference jurisdiction under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 was treated as comparable to section 66 of the Income-tax Act, 1922 and dependent on a hearing of the case. Because the assessee, at whose instance the reference had been made, failed to appear and did not prosecute the matter, the preliminary condition for deciding the referred questions was not satisfied. The High Court was therefore not compelled to answer the reference and declined to do so. en-us Mon, 06 Nov 1995 00:00:00 +0530 Wed, 31 May 2017 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158919 The reference jurisdiction under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 was treated as comparable to section 66 of the Income-tax Act, 1922 and dependent on a hearing of the case. Because the assessee, at whose instance the reference had been made, failed to appear and did not prosecute the matter, the preliminary condition for deciding the referred questions was not satisfied. The High Court was therefore not compelled to answer the reference and declined to do so. Case-Laws VAT and Sales Tax Mon, 06 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158919