https://www.taxtmi.com/caselaws?id=159008 The High Court dismissed the application seeking reference from the Board of Revenue under section 44(2) of the M.P. General Sales Tax Act, 1958. The Court found no legal issues involved, emphasizing the factual nature of the dispute related to the maintenance of accounts by the assessee. As the assessee failed to keep proper accounts and explain discrepancies satisfactorily, the application was rejected. The judgment favored the Revenue authorities, upholding the Board of Revenue's decision to reject the reference application. en-us Mon, 29 Jan 1996 00:00:00 +0530 Wed, 13 Nov 2013 14:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159008 The High Court dismissed the application seeking reference from the Board of Revenue under section 44(2) of the M.P. General Sales Tax Act, 1958. The Court found no legal issues involved, emphasizing the factual nature of the dispute related to the maintenance of accounts by the assessee. As the assessee failed to keep proper accounts and explain discrepancies satisfactorily, the application was rejected. The judgment favored the Revenue authorities, upholding the Board of Revenue's decision to reject the reference application. Case-Laws VAT and Sales Tax Mon, 29 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159008