1995 (9) TMI 353

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e filed an application under section 22(1) of the Punjab General Sales Tax Act, 1948 with a prayer to the Sales Tax Tribunal for making reference of the questions of law formulated therein to this Court for opinion. The Tribunal vide its order dated January 25, 1994 rejected the application holding that the questions raised by the petitioner were not the substantive questions of law requiring refe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Tribunal fails to deal with it, it must be deemed to have been dealt with by it, and is, therefore, one arising out of this order". 3.. In view of the judgment of the Supreme Court in Scindia Steam Navigation Co. Ltd.'s case [1961] 42 ITR 589, the Tribunal was not justified in holding that the question regarding tax liability or its extent did not arise in the case. Similarly, the question ....