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1970 (5) TMI 59 - SUPREME COURTHigh Court has passed an order in substance remanding the case referred for opinion under section 11(1) of the U.P. Sales Tax Act, 1948, to the Additional judge (Revisions)? Held that:- Appeal allowed. In a case referred to the High Court, the High Court has no power to remand the case to the Tribunal. The High Court has to answer the question referred. If the High Court was not satisfied with the statement of the case, the High Court could call for a supplementary statement of the case. On the question referred the correctness of the "approach" of the Judge (Revisions) was apparently not in issue; the court had merely to find whether on the facts and circumstances the assessee was entitled to claim exemption from tax liability.
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