https://www.taxtmi.com/caselaws?id=159005 Interpretation of the expressions "consumed" and "used" in section 3(1)(b) of the Entry Tax Act was held to raise a question of law because that construction determined whether machinery used in a factory and spare parts used for replacement could be subjected to entry tax. The Court treated the proposed issues as legal controversies fit for reference, not merely factual disputes, and held that they could not be refused on the ground that no question of law arose. The reference application was accordingly allowed and the Tribunal was directed to state the case and refer the questions for the High Court's answer. en-us Fri, 15 Sep 1995 00:00:00 +0530 Tue, 12 Nov 2013 17:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159005 Interpretation of the expressions "consumed" and "used" in section 3(1)(b) of the Entry Tax Act was held to raise a question of law because that construction determined whether machinery used in a factory and spare parts used for replacement could be subjected to entry tax. The Court treated the proposed issues as legal controversies fit for reference, not merely factual disputes, and held that they could not be refused on the ground that no question of law arose. The reference application was accordingly allowed and the Tribunal was directed to state the case and refer the questions for the High Court's answer. Case-Laws VAT and Sales Tax Fri, 15 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159005