https://www.taxtmi.com/caselaws?id=39973 A certificate under Article 133(1)(a) was incompetent where the dispute concerned interpretation of a taxing provision and raised an issue incapable of valuation. The appeal could not therefore proceed on that certificate, and the certificate was revoked. Because the High Court had not considered whether the matter satisfied Article 133(1)(c), that question was remitted for fresh examination by the High Court. en-us Wed, 11 Aug 1971 00:00:00 +0530 Thu, 22 Apr 2010 17:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39973 A certificate under Article 133(1)(a) was incompetent where the dispute concerned interpretation of a taxing provision and raised an issue incapable of valuation. The appeal could not therefore proceed on that certificate, and the certificate was revoked. Because the High Court had not considered whether the matter satisfied Article 133(1)(c), that question was remitted for fresh examination by the High Court. Case-Laws Income Tax Wed, 11 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39973