https://www.taxtmi.com/caselaws?id=49741 An order of the High Court made in a statutory reference under the Bihar Sales Tax Act, where the court only determines the question of law and returns its opinion to the Board of Revenue, is consultative rather than original or appellate. Because such an order does not itself finally determine the parties' rights, it is not a final judgment, decree, or order for Letters Patent purposes. On that basis, no appeal lay to the Supreme Court from the High Court's refusal to require a case to be stated, and the appeal was incompetent. en-us Thu, 30 Nov 1950 00:00:00 +0530 Fri, 12 Sep 2014 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49741 An order of the High Court made in a statutory reference under the Bihar Sales Tax Act, where the court only determines the question of law and returns its opinion to the Board of Revenue, is consultative rather than original or appellate. Because such an order does not itself finally determine the parties' rights, it is not a final judgment, decree, or order for Letters Patent purposes. On that basis, no appeal lay to the Supreme Court from the High Court's refusal to require a case to be stated, and the appeal was incompetent. Case-Laws VAT and Sales Tax Thu, 30 Nov 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49741