https://www.taxtmi.com/caselaws?id=47350 Section 35G reference jurisdiction is confined to the exact question of law raised before the Tribunal and refused by it. The High Court may clarify ambiguity in an already formulated question, but it cannot reframe the issue into a different legal question or introduce a fresh one. Section 35G(3) does not confer any wider substantive power than Section 35G(1); the Tribunal's duty to state a case, the litigant's right to seek reference, and the High Court's power remain co-extensive. The principle in Scindia Steam Navigation governs the scope of such statutory references. en-us Fri, 08 Oct 2004 00:00:00 +0530 Wed, 28 Jul 2010 12:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47350 Section 35G reference jurisdiction is confined to the exact question of law raised before the Tribunal and refused by it. The High Court may clarify ambiguity in an already formulated question, but it cannot reframe the issue into a different legal question or introduce a fresh one. Section 35G(3) does not confer any wider substantive power than Section 35G(1); the Tribunal's duty to state a case, the litigant's right to seek reference, and the High Court's power remain co-extensive. The principle in Scindia Steam Navigation governs the scope of such statutory references. Case-Laws Central Excise Fri, 08 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47350