https://www.taxtmi.com/caselaws?id=306169 Under Section 44(5) of the M.P. General Sales Tax Act, the High Court's duty to answer a reference arises only when the reference can in fact be heard. Where the assessee, at whose instance the reference was made, remained absent and failed to take steps for preparation of the paper-books, the hearing was not enabled and the condition precedent for deciding the question of law was not satisfied. Treating the provision as analogous to Section 256 of the Income-tax Act, the Court held that it was not bound to answer the reference and properly refused to do so. en-us Mon, 27 Jul 1992 00:00:00 +0530 Sat, 14 Jan 2023 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306169 Under Section 44(5) of the M.P. General Sales Tax Act, the High Court's duty to answer a reference arises only when the reference can in fact be heard. Where the assessee, at whose instance the reference was made, remained absent and failed to take steps for preparation of the paper-books, the hearing was not enabled and the condition precedent for deciding the question of law was not satisfied. Treating the provision as analogous to Section 256 of the Income-tax Act, the Court held that it was not bound to answer the reference and properly refused to do so. Case-Laws VAT and Sales Tax Mon, 27 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306169