https://www.taxtmi.com/caselaws?id=160225 Under reference jurisdiction, a Tribunal's determination based on detailed appraisal of evidence and basic facts is a finding of fact, not a question of law. The High Court held that the Tribunal's conclusions on the nature of the transactions, freight charges, and supporting export documents were factual in character. As the inference that the transactions were stock transfers depended on factual evaluation rather than any legal principle, no referable question of law arose. The applications for reference were therefore not entertainable and were dismissed. en-us Tue, 07 Sep 1999 00:00:00 +0530 Thu, 12 Dec 2013 14:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160225 Under reference jurisdiction, a Tribunal's determination based on detailed appraisal of evidence and basic facts is a finding of fact, not a question of law. The High Court held that the Tribunal's conclusions on the nature of the transactions, freight charges, and supporting export documents were factual in character. As the inference that the transactions were stock transfers depended on factual evaluation rather than any legal principle, no referable question of law arose. The applications for reference were therefore not entertainable and were dismissed. Case-Laws VAT and Sales Tax Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160225