https://www.taxtmi.com/caselaws?id=344034 A reference under section 61 of the Bombay Sales Tax Act, 1959 lies only where a real question of law arises from the Tribunal's order. Where the Tribunal has already determined the classification of goods on the evidence and has also dealt with the prospective operation of the amended entry as part of that determination, the High Court will not reopen those concluded factual and legal findings. Questions framed contrary to, or already covered by, the Tribunal's conclusions do not give rise to a referable question of law. The reference was therefore unwarranted and was returned unanswered. en-us Mon, 05 Jun 2017 00:00:00 +0530 Thu, 22 Mar 2018 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344034 A reference under section 61 of the Bombay Sales Tax Act, 1959 lies only where a real question of law arises from the Tribunal's order. Where the Tribunal has already determined the classification of goods on the evidence and has also dealt with the prospective operation of the amended entry as part of that determination, the High Court will not reopen those concluded factual and legal findings. Questions framed contrary to, or already covered by, the Tribunal's conclusions do not give rise to a referable question of law. The reference was therefore unwarranted and was returned unanswered. Case-Laws VAT and Sales Tax Mon, 05 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344034