https://www.taxtmi.com/caselaws?id=163081 Questions of law already declined in earlier reference applications for the same assessment year were treated as academic and not fit for fresh reference where the new applications were materially identical. The Court held that, once the sales had been found to fall within the first limb of section 5(2) of the Central Sales Tax Act, the alternative issue under the second limb and section 18 of the Sale of Goods Act became academic. No distinguishing feature was shown apart from the quantum involved, so the Tribunal's refusal to refer the questions was upheld and reference was declined. en-us Fri, 13 Jun 2008 00:00:00 +0530 Sat, 06 Dec 2014 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163081 Questions of law already declined in earlier reference applications for the same assessment year were treated as academic and not fit for fresh reference where the new applications were materially identical. The Court held that, once the sales had been found to fall within the first limb of section 5(2) of the Central Sales Tax Act, the alternative issue under the second limb and section 18 of the Sale of Goods Act became academic. No distinguishing feature was shown apart from the quantum involved, so the Tribunal's refusal to refer the questions was upheld and reference was declined. Case-Laws VAT and Sales Tax Fri, 13 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163081