https://www.taxtmi.com/caselaws?id=163393 A recurring question of statutory interpretation was treated as a pure question of law affecting a large number of cases, because it concerned the statutory definition in both its unamended and amended forms. The Tribunal had refused a reference on the basis that the jurisdictional High Court had already addressed the issue, but the court considered it appropriate to revisit the question comprehensively in light of subsequent amendments. The Tribunal was therefore required to make a reference so the issue could be examined on merits. en-us Tue, 06 Jul 2004 00:00:00 +0530 Tue, 01 Apr 2014 18:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163393 A recurring question of statutory interpretation was treated as a pure question of law affecting a large number of cases, because it concerned the statutory definition in both its unamended and amended forms. The Tribunal had refused a reference on the basis that the jurisdictional High Court had already addressed the issue, but the court considered it appropriate to revisit the question comprehensively in light of subsequent amendments. The Tribunal was therefore required to make a reference so the issue could be examined on merits. Case-Laws VAT and Sales Tax Tue, 06 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163393