https://www.taxtmi.com/caselaws?id=787549 A reference under Section 61(1) of the Bombay Sales Tax Act, 1959 cannot be withdrawn as of right once made by the Tribunal. However, if the applicant states that it no longer wishes to pursue the reference and the respondent is also not interested in having the questions answered, the Court is not obliged to decide the reference on merits and may decline to answer the referred questions, leaving them open for an appropriate case. en-us Thu, 26 Feb 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787549 A reference under Section 61(1) of the Bombay Sales Tax Act, 1959 cannot be withdrawn as of right once made by the Tribunal. However, if the applicant states that it no longer wishes to pursue the reference and the respondent is also not interested in having the questions answered, the Court is not obliged to decide the reference on merits and may decline to answer the referred questions, leaving them open for an appropriate case. Case-Laws VAT / Sales Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787549