https://www.taxtmi.com/caselaws?id=326205 A statutory limitation period for reference applications cannot be enlarged by a concession or direction made in review proceedings, and the general power under Section 5 of the Limitation Act was not available in the manner sought for proceedings under Section 61(1) of the Bombay Sales Tax Act. The High Court also found that the proposed questions did not raise substantial questions of law because they attempted to reopen concurrent findings of fact and to secure reappreciation of evidence. Allegations of perversity and non-consideration of evidence were treated as mixed questions of fact and law, not independent referable questions of law. The reference applications were therefore rejected as time-barred and unsupported by any referable legal issue. en-us Tue, 15 Mar 2016 00:00:00 +0530 Sat, 09 Apr 2016 07:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326205 A statutory limitation period for reference applications cannot be enlarged by a concession or direction made in review proceedings, and the general power under Section 5 of the Limitation Act was not available in the manner sought for proceedings under Section 61(1) of the Bombay Sales Tax Act. The High Court also found that the proposed questions did not raise substantial questions of law because they attempted to reopen concurrent findings of fact and to secure reappreciation of evidence. Allegations of perversity and non-consideration of evidence were treated as mixed questions of fact and law, not independent referable questions of law. The reference applications were therefore rejected as time-barred and unsupported by any referable legal issue. Case-Laws VAT and Sales Tax Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326205