https://www.taxtmi.com/caselaws?id=431782 The Tribunal could not continue to refuse a statutory reference under the Value Added Tax Act, 2005 on the basis of an earlier common judgment once that foundation had been set aside for rehearing. Because the legal basis for rejecting the reference application no longer survived in its earlier form, the Tribunal was required to reconsider the matter under the existing legal position and state the case for referral of the proposed questions of law to the Court. The applicants therefore obtained a direction for reference, and the proceedings concluded accordingly. en-us Wed, 14 Dec 2022 00:00:00 +0530 Thu, 22 Dec 2022 08:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431782 The Tribunal could not continue to refuse a statutory reference under the Value Added Tax Act, 2005 on the basis of an earlier common judgment once that foundation had been set aside for rehearing. Because the legal basis for rejecting the reference application no longer survived in its earlier form, the Tribunal was required to reconsider the matter under the existing legal position and state the case for referral of the proposed questions of law to the Court. The applicants therefore obtained a direction for reference, and the proceedings concluded accordingly. Case-Laws VAT and Sales Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431782