https://www.taxtmi.com/caselaws?id=159009 The High Court considered whether it should answer a referred question on concessional purchase tax where entry tax had been paid, or direct the Tribunal to amend the stated case. It held that the case stated was insufficient for adjudication and, using the discretionary wording of section 44(4), declined to answer the question and also declined to call for additions or alterations to the stated case, noting that the amounts involved were very small. The Court nevertheless reserved liberty to the departmental applicant to raise the same issue in future proceedings before the Tribunal and, if necessary, seek a fresh reference. en-us Fri, 02 Feb 1996 00:00:00 +0530 Wed, 13 Nov 2013 14:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159009 The High Court considered whether it should answer a referred question on concessional purchase tax where entry tax had been paid, or direct the Tribunal to amend the stated case. It held that the case stated was insufficient for adjudication and, using the discretionary wording of section 44(4), declined to answer the question and also declined to call for additions or alterations to the stated case, noting that the amounts involved were very small. The Court nevertheless reserved liberty to the departmental applicant to raise the same issue in future proceedings before the Tribunal and, if necessary, seek a fresh reference. Case-Laws VAT and Sales Tax Fri, 02 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159009