https://www.taxtmi.com/caselaws?id=166469 A reference application under section 61 of the Bombay Sales Tax Act, 1959 was not maintainable against an order passed in rectification proceedings, because such an order is not an appellate order and does not constitute an order affecting liability to pay tax, penalty, interest, or forfeiture. The Court applied the statutory requirement that a reference lies only from an order in appeal giving rise to a question of law, and relied on prior Division Bench authority construing similar sales tax language. The application was therefore rightly dismissed as misconceived. en-us Thu, 22 Sep 2011 00:00:00 +0530 Fri, 26 Sep 2014 15:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166469 A reference application under section 61 of the Bombay Sales Tax Act, 1959 was not maintainable against an order passed in rectification proceedings, because such an order is not an appellate order and does not constitute an order affecting liability to pay tax, penalty, interest, or forfeiture. The Court applied the statutory requirement that a reference lies only from an order in appeal giving rise to a question of law, and relied on prior Division Bench authority construing similar sales tax language. The application was therefore rightly dismissed as misconceived. Case-Laws VAT and Sales Tax Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166469