https://www.taxtmi.com/caselaws?id=158958 Where the party at whose instance a statutory reference is made fails to appear or take steps necessary for hearing, the High Court may decline to answer the reference and dismiss it in default. Applying that discretion under section 44(1) of the Madhya Pradesh General Sales Tax Act, the Court followed its earlier rulings that non-appearance and failure to prosecute disentitle the referring party to a merits determination. Because the applicant/assessee did not prosecute the reference, the Court refused to examine the tax classification issue relating to voltage stabilizers and dismissed the reference in default, with no order as to costs. en-us Wed, 07 Feb 1996 00:00:00 +0530 Mon, 11 Nov 2013 16:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158958 Where the party at whose instance a statutory reference is made fails to appear or take steps necessary for hearing, the High Court may decline to answer the reference and dismiss it in default. Applying that discretion under section 44(1) of the Madhya Pradesh General Sales Tax Act, the Court followed its earlier rulings that non-appearance and failure to prosecute disentitle the referring party to a merits determination. Because the applicant/assessee did not prosecute the reference, the Court refused to examine the tax classification issue relating to voltage stabilizers and dismissed the reference in default, with no order as to costs. Case-Laws VAT and Sales Tax Wed, 07 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158958