https://www.taxtmi.com/caselaws?id=271162 Questions proposed on the applicability of Rule 54 of the Bombay Sales Tax Rules, 1959 and on challenge to a revisional assessment order were held not to disclose pure questions of law fit for reference. The revisional order was based on assessment records already before the Assessing Authority, and the dealer had opportunities to contest the revision. The cited precedent was found inapplicable because it concerned documents the dealer was not obliged to preserve. As no adverse inference was drawn from non-production of records and no prejudice from the revisional process was shown, the remaining issues were treated as mixed questions or matters of correctness, not referable legal questions. en-us Tue, 19 Jan 2016 00:00:00 +0530 Fri, 29 Jan 2016 01:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271162 Questions proposed on the applicability of Rule 54 of the Bombay Sales Tax Rules, 1959 and on challenge to a revisional assessment order were held not to disclose pure questions of law fit for reference. The revisional order was based on assessment records already before the Assessing Authority, and the dealer had opportunities to contest the revision. The cited precedent was found inapplicable because it concerned documents the dealer was not obliged to preserve. As no adverse inference was drawn from non-production of records and no prejudice from the revisional process was shown, the remaining issues were treated as mixed questions or matters of correctness, not referable legal questions. Case-Laws VAT and Sales Tax Tue, 19 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271162