https://www.taxtmi.com/caselaws?id=159503 A reference under section 44(2) of the M.P. General Sales Tax Act, 1958 was held unwarranted because the proposed questions were purely factual, not questions of law. The dispute arose from a penalty for filing a false return and concealing turnover, and the authorities had already found that concealment was established on the surrounding materials, including the timing of the return after information from the supplier. The Tribunal's view that the penalty was not excessive, having regard to the maximum permissible penalty and the lenient approach adopted, involved no debatable legal issue. The request for reference was therefore rightly refused. en-us Mon, 13 Nov 1995 00:00:00 +0530 Tue, 26 Nov 2013 14:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159503 A reference under section 44(2) of the M.P. General Sales Tax Act, 1958 was held unwarranted because the proposed questions were purely factual, not questions of law. The dispute arose from a penalty for filing a false return and concealing turnover, and the authorities had already found that concealment was established on the surrounding materials, including the timing of the return after information from the supplier. The Tribunal's view that the penalty was not excessive, having regard to the maximum permissible penalty and the lenient approach adopted, involved no debatable legal issue. The request for reference was therefore rightly refused. Case-Laws VAT and Sales Tax Mon, 13 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159503