COMMISSIONER OF INCOME TAX Vs. MANGALAM ARTS

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THE Commissioner, Bikaner, has filed this application and requires this court to direct the Tribunal, Jaipur, Bench, Jaipur to state the case and refer the following question of law arising out of the Tribunal's order dated 29 -12 -1997, in ITA No. 570/Jp/1992, for the assessment year 1987 -88 :

(3.) HAVING heard the learned counsel for the parties, we are of the opinion that no question of fact is involved. It pertains to determining and interpreting clause (aa) of the Explanation to Sec. 80HHC of the Income Tax Act and as to in what circumstances local sales made to foreign tourists can be considered as an export and to be included in determining the export turnover for the purpose of claiming deduction under Sec. 80HHC. The interpretation of the statute has always been considered to be a question of law. Once a question of law arises out of the Tribunal's order and which has not been decided or answered so far by the Apex Court, the Tribunal is bound to make reference to this court.