https://www.taxtmi.com/caselaws?id=306169 The High Court of Madhya Pradesh held that if the party initiating a reference under Section 44(1) of the M.P. General Sales Tax Act, 1958 fails to appear at the hearing or prepare required documents, the Court is not obliged to answer the reference. Citing legal provisions and precedents, the Court emphasized the necessity of active participation by both parties in the process. Consequently, the Court declined to answer the questions of law in this case and imposed costs on the non-appearing party. 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 The High Court of Madhya Pradesh held that if the party initiating a reference under Section 44(1) of the M.P. General Sales Tax Act, 1958 fails to appear at the hearing or prepare required documents, the Court is not obliged to answer the reference. Citing legal provisions and precedents, the Court emphasized the necessity of active participation by both parties in the process. Consequently, the Court declined to answer the questions of law in this case and imposed costs on the non-appearing party. Case-Laws VAT and Sales Tax Mon, 27 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306169