https://www.taxtmi.com/caselaws?id=174468 Section 35 of the U.P. Sales Tax Act applies only where a tax question actually arises from an existing dealer, transaction, or liability; it does not permit reference on abstract, assumed, or hypothetical facts. The provision's language and scheme indicate that the Commissioner must decide real disputes tied to present circumstances after hearing the applicant, not speculate on future events. On that basis, the Commissioner was justified in declining to answer the reference based on assumed facts, and the appeal failed. en-us Fri, 08 May 1981 00:00:00 +0530 Thu, 08 Oct 2015 16:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174468 Section 35 of the U.P. Sales Tax Act applies only where a tax question actually arises from an existing dealer, transaction, or liability; it does not permit reference on abstract, assumed, or hypothetical facts. The provision's language and scheme indicate that the Commissioner must decide real disputes tied to present circumstances after hearing the applicant, not speculate on future events. On that basis, the Commissioner was justified in declining to answer the reference based on assumed facts, and the appeal failed. Case-Laws VAT and Sales Tax Fri, 08 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174468