1995 (9) TMI 353 - HC - VAT and Sales Tax

Summary

The petitioner filed an application under section 22(1) of the Punjab General Sales Tax Act, 1948 for reference of questions of law to the Court. The Tribunal rejected the application, but the High Court held that certain questions raised were substantive and required reference. The High Court directed the Tribunal to refer questions regarding statutory declarations, tax rates, and tax on rice bran for adjudication. Application allowed.