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    <title>2000 (7) TMI 93 - HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYD.</title>
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    <description>Reference jurisdiction under Section 35H(1) was invoked to require the Tribunal to frame and refer questions of law, but the proposed questions did not arise from any serious dispute on the material finding that the dragline was manufactured in the assessee&#039;s own premises. As the challenge was confined mainly to the quantum of redemption fine, no error was shown in the Tribunal&#039;s refusal to make a reference. The reference application therefore failed and was dismissed.</description>
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      <title>2000 (7) TMI 93 - HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYD.</title>
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      <description>Reference jurisdiction under Section 35H(1) was invoked to require the Tribunal to frame and refer questions of law, but the proposed questions did not arise from any serious dispute on the material finding that the dragline was manufactured in the assessee&#039;s own premises. As the challenge was confined mainly to the quantum of redemption fine, no error was shown in the Tribunal&#039;s refusal to make a reference. The reference application therefore failed and was dismissed.</description>
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