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

..... 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 reference to this Court. It was further held that the question regarding rate of tax, i.e., 6 per cent or 4 per cent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng 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 as to whether the statutory declaration S.T. XXII can be produced at appellate stage and if produced can the deduc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X