https://www.taxtmi.com/caselaws?id=18699 The court dismissed the petition as it found no merit in the issues raised by the Revenue. It concluded that the questions regarding deduction of royalty cess, cess surcharge, distribution of utensils, taxability of sales tax refund, and bad debts were not valid questions of law but rather factual assessments. The court held that established principles governed these matters, and no reference was deemed necessary as they did not raise significant legal issues. en-us Mon, 18 Sep 1995 00:00:00 +0530 Sat, 31 Oct 2009 13:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18699 The court dismissed the petition as it found no merit in the issues raised by the Revenue. It concluded that the questions regarding deduction of royalty cess, cess surcharge, distribution of utensils, taxability of sales tax refund, and bad debts were not valid questions of law but rather factual assessments. The court held that established principles governed these matters, and no reference was deemed necessary as they did not raise significant legal issues. Case-Laws Income Tax Mon, 18 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18699