https://www.taxtmi.com/caselaws?id=159353 A question of law was held not to arise where the proposed issue on ownership of goods had not been raised before the lower authorities, the challenge to the loading of goods concerned factual findings unsupported by any shown evidentiary defect, and the penalty question depended on facts found within the statutory limits. Because matters of factual appreciation and penalty quantified within the prescribed range do not constitute referable questions of law, reference under the Haryana General Sales Tax Act was properly declined. en-us Mon, 28 Jul 1997 00:00:00 +0530 Thu, 21 Nov 2013 12:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159353 A question of law was held not to arise where the proposed issue on ownership of goods had not been raised before the lower authorities, the challenge to the loading of goods concerned factual findings unsupported by any shown evidentiary defect, and the penalty question depended on facts found within the statutory limits. Because matters of factual appreciation and penalty quantified within the prescribed range do not constitute referable questions of law, reference under the Haryana General Sales Tax Act was properly declined. Case-Laws VAT and Sales Tax Mon, 28 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159353