https://www.taxtmi.com/caselaws?id=168065 The dispute concerned whether entitlement to drawback under Rule 42H turned on the meaning of "trade mark" in Section 2(26) of the Bombay Sales Tax Act, 1959, read with its Explanation on a seller holding a trade mark. The Tribunal had treated "trade mark" as limited to a registered trade mark and declined to refer the question. The High Court held that this interpretation raised a substantial question of law and that the Tribunal was not justified in refusing reference. The question of law was directed to be referred, without any decision on the underlying merits of the drawback claim. en-us Fri, 09 Dec 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168065 The dispute concerned whether entitlement to drawback under Rule 42H turned on the meaning of "trade mark" in Section 2(26) of the Bombay Sales Tax Act, 1959, read with its Explanation on a seller holding a trade mark. The Tribunal had treated "trade mark" as limited to a registered trade mark and declined to refer the question. The High Court held that this interpretation raised a substantial question of law and that the Tribunal was not justified in refusing reference. The question of law was directed to be referred, without any decision on the underlying merits of the drawback claim. Case-Laws VAT and Sales Tax Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168065