https://www.taxtmi.com/caselaws?id=159008 A reference under the M.P. General Sales Tax Act was not maintainable where the proposed questions concerned only the correctness of best judgment assessment, rejection of accounts, and the rate applied on the facts. Those matters turned on appreciation of evidence and factual inferences, and the assessee had failed to maintain proper accounts or satisfactorily explain the defects. The High Court held that the earlier decision cited by the Additional Commissioner was used only as a factual guide, not as the basis for any independent legal issue. No referable question of law arose, so refusal to call for a reference was upheld. 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 A reference under the M.P. General Sales Tax Act was not maintainable where the proposed questions concerned only the correctness of best judgment assessment, rejection of accounts, and the rate applied on the facts. Those matters turned on appreciation of evidence and factual inferences, and the assessee had failed to maintain proper accounts or satisfactorily explain the defects. The High Court held that the earlier decision cited by the Additional Commissioner was used only as a factual guide, not as the basis for any independent legal issue. No referable question of law arose, so refusal to call for a reference was upheld. Case-Laws VAT and Sales Tax Mon, 29 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159008