https://www.taxtmi.com/caselaws?id=163750 A reference under section 45(1) of the Delhi Sales Tax Act can be answered only on a question of law that actually arises from the Tribunal's order. The Tribunal's finding on interest liability rested on the interpretation of section 27 read with sections 21, 23, 24 and 25, while the earlier passing reference to rule 23A and section 2(o) was not the basis of the operative decision. An issue consciously not decided by the Tribunal could not be treated as properly referred for opinion, so the referred questions were outside the scope of the Tribunal's order and could not be answered. en-us Fri, 09 Jan 2009 00:00:00 +0530 Thu, 20 Nov 2014 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163750 A reference under section 45(1) of the Delhi Sales Tax Act can be answered only on a question of law that actually arises from the Tribunal's order. The Tribunal's finding on interest liability rested on the interpretation of section 27 read with sections 21, 23, 24 and 25, while the earlier passing reference to rule 23A and section 2(o) was not the basis of the operative decision. An issue consciously not decided by the Tribunal could not be treated as properly referred for opinion, so the referred questions were outside the scope of the Tribunal's order and could not be answered. Case-Laws VAT and Sales Tax Fri, 09 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163750