2002 (1) TMI 3

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..... groundnut oil for the assessment years 1990-91 and 1991-92 - not involved any question of law - High Court has not recorded what definite point of law it found was involved - civil appeals filed by assessee are allowed - Civil Appeals Nos 823 and 824 of 2002 - - - Dated:- 29-1-2002 - S. P. Bharucha C.J.I., K. T. Thomas And Shivaraj V. Patil JJ. For the Appellant : Ms. S. R. Anuradha Prade .....

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..... 2? The Tribunal declined to make the reference because, in its view, the question was not a question of law. The High Court found it necessary to record that a careful assessment of the record would indicate that there was a definite point of law involved and that the Tribunal's conclusion was incorrect. As we read the question, it does not involve any question of law and the High Cour .....

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