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    <title>1997 (7) TMI 642 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>A question becomes referable where liability depends on the legal incidence of tax or interest and the governing point of law remains unsettled. On interest under section 11-D of the Punjab General Sales Tax Act, the controversy over the effect of additional demand in revision and the point from which interest accrues was treated as a question of law. On cotton-seed oil, the dispute whether it was edible oil taxable at 1 per cent or non-edible oil taxable at 4 per cent likewise involved a legal classification issue requiring authoritative determination. Both questions were directed to be referred to the Court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=159931</link>
      <description>A question becomes referable where liability depends on the legal incidence of tax or interest and the governing point of law remains unsettled. On interest under section 11-D of the Punjab General Sales Tax Act, the controversy over the effect of additional demand in revision and the point from which interest accrues was treated as a question of law. On cotton-seed oil, the dispute whether it was edible oil taxable at 1 per cent or non-edible oil taxable at 4 per cent likewise involved a legal classification issue requiring authoritative determination. Both questions were directed to be referred to the Court.</description>
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      <pubDate>Mon, 21 Jul 1997 00:00:00 +0530</pubDate>
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