https://www.taxtmi.com/caselaws?id=19008 Section 256(2) procedure was applied to hold that the Revenue's proposed questions were questions of law fit for referral, and the Court exercised discretion to club them into one consolidated reference. The consolidated issue concerned whether tractors are road transport vehicles and whether investment allowance is available on that basis. The Tribunal was directed to prepare and submit a statement of case and refer the combined question to the High Court for opinion. The order is procedural only and leaves the substantive merits for determination after the reference is made. en-us Fri, 04 Feb 1994 00:00:00 +0530 Tue, 03 Nov 2009 13:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19008 Section 256(2) procedure was applied to hold that the Revenue's proposed questions were questions of law fit for referral, and the Court exercised discretion to club them into one consolidated reference. The consolidated issue concerned whether tractors are road transport vehicles and whether investment allowance is available on that basis. The Tribunal was directed to prepare and submit a statement of case and refer the combined question to the High Court for opinion. The order is procedural only and leaves the substantive merits for determination after the reference is made. Case-Laws Income Tax Fri, 04 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19008