1978 (4) TMI 223 - HC - VAT and Sales Tax

Summary

The High Court rejected an application under section 11(4) of the U.P. Sales Tax Act, 1948, as the reference application had been withdrawn previously. The court held that the right to apply for a reference under section 11(4) exists only when a reference application is pending. The assessee's failure to collect the refunded amount does not change this.