https://www.taxtmi.com/caselaws?id=161014 In reference proceedings under section 69 of the Gujarat Sales Tax Act, the High Court may permit amendment of a proposed question so long as it continues to reflect the same legal controversy arising from the Tribunal's order. Exact identity of wording with the original draft is not required if the redrafted question correctly states the issue already raised before the Tribunal. The amendment was permissible because it captured the real dispute over whether the goods fell within entry No. 12(iv) of Schedule II, Part A or the residuary entry. The Court did not decide the classification issue itself and directed reference of the amended question of law. en-us Mon, 05 Nov 2001 00:00:00 +0530 Sat, 28 Dec 2013 13:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161014 In reference proceedings under section 69 of the Gujarat Sales Tax Act, the High Court may permit amendment of a proposed question so long as it continues to reflect the same legal controversy arising from the Tribunal's order. Exact identity of wording with the original draft is not required if the redrafted question correctly states the issue already raised before the Tribunal. The amendment was permissible because it captured the real dispute over whether the goods fell within entry No. 12(iv) of Schedule II, Part A or the residuary entry. The Court did not decide the classification issue itself and directed reference of the amended question of law. Case-Laws VAT and Sales Tax Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161014