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TMI Blog2017 (2) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... does not feel that the same needs to be referred further for opinion and answer of this Court. The Revenue's request to forward it and purporting to be arising out of a ground of classification of goods, therefore, was termed as not giving rise to any question of law. It is forwarded at the instance of the Revenue and the Revenue does not desire to give any assistance to the Court or seek an answer or opinion of this Court on this question. Though it is stated to be of law and termed as such by the Tribunal, we have no alternative but to return this Reference unanswered - reference returned unanswered. - Sales Tax Reference No. 16 of 2009 - - - Dated:- 14-2-2017 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Dushyant Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missionerate. The earlier the understanding of the Commissionerate of Sales Tax and equally the dealers that it is their choice to seek opinions and answers on the questions of law is dispelled and removed, the better it will be for our system. When final judgments and orders are delivered by the Tribunal, those judgments and orders, instead of being challenged in this Court by way of further appeals, either parties decide to make an application and requesting the Tribunal to refer certain questions and arising out of the Tribunal's orders in appeals, stated to be of law, for opinion and answer by this Court. That is how the Reference Applications are dealt with by the Tribunal and in given cases, they accede to the request of the parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a question like this for a question of classification pure and simple based on the interpretation of the Entry could be said to be a question of law. However, if certain types of goods are covered by the description as may be found in the Schedule or not, then, that would, depending upon the facts and circumstances of each case, be a mixed question. Whether the Tribunal erred in entertaining that for the first time and in proceedings before it is possibly giving rise to this question and forwarded for our opinion. 6 Be that as it may, it is forwarded at the instance of the Revenue and the Revenue does not desire to give any assistance to the Court or seek an answer or opinion of this Court on this question. Though it is stated to be of l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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