ORDER These Reference Applications are filed by the Applicant-Assessee under Section 70(1) of the M.P. Commercial Tax Act, 1994 hereinafter referred to as 'the Act' read with Section 13 of the Entry Tax Act, 1976 on the ground that common questions of law arose out of the Common Order dated 30.12.2003 passed by the M.P. Commercial Tax Tribunal in Appeal Nos. 66, 67, 69/03 (Entry Tax) for the periods 99-2000, 2000-01, 2001-02. The Applicant filed a common application stating originally that 19 Questions of Law arise out of the Tribunal's Order dated 30.12.2003 but in the course of hearing only raised the following 5 Questions of Law for reference to the Hon'ble High Court : 1. Whether the provisions of Section 3(2) and 3(1), of the M.P. Entry Tax Act, 1976 cover different spheres and there cannot be any overlapping between the said provisions ? 2. Whether in the absence of laying of the said notification before the Legislative Assembly, the impugned proceedings taken against the Applicant are not wholly without jurisdiction and null and void ? 3. Whether the subject-matter of taxation, i.e., Telecommunication Cable and Accessories thereof, i.e., Pipes and Ducts brought by the Applicant and incorporated in its network and consequently capitalized could be the subject-matter of Entry Tax ? 4. Whether the learned Tribunal has not committed a serious error of law in remanding the matter for re-assessment before the Assessing Officer without deciding the basic issue of eligibility of Applicant to Entry Tax ? 5. Whether the goods in question which were brought by the Applicant for and were in fact capitalized in its network are not exigible to Entry Tax within the meaning of Section 3(1)(b) of the Entry Tax Act, 1976 ? The brief common facts of the cases are as follows : The Applicant is engaged in the business of providing Telephone Service and trading of Telephone Instruments etc. in the State of Madhya Pradesh. He was assessed under Section 3(2) of the Entry Tax Act for the periods 1999-2000, 2000-2001 and 2001-2002 by the Commercial Tax Officer, Bhopal Circle-6 vide his order dated 18.10.2002. The First Appeals in all the three cases were rejected vide a Common Order dated 21.2.2003. The Applicant challenged the dismissal of his Appeals before the Hon'ble High Court of M.P. by filing a Writ Petition No. 1119/2002. The First Appeals in all the three cases were rejected vide a Common Order dated 21.2.2003. The Applicant challenged the dismissal of his Appeals before the Hon'ble High Court of M.P. by filing a Writ Petition No. 1119/2002. The Writ Petition was disposed-of by order dated 1.9.2003 directing the Tribunal to keep in view the observations made and strictly follow the same while deciding the matter pending before it. The Hon'ble High Court has observed in its order regarding controversy of eligibility of Entry Tax under sub-section (2)(i) of Section 3 of Entry Tax Act about goods not brought in the course of business, relates to tax that can be gone into the proceeding before the Tribunal or other forums. In the meantime, the Applicant had filed three Appeals before the Tribunal which were pending till then. In light of the order of the High Court dated 1.9.2003 the Tribunal decided the three Appeals by a Common Order dated 30.12.2003 by remanding the cases to the Assessing Officer for determining the liability of Entry Tax again in light of the observations of High Court Order dated 1.9.2003. Aggrieved by this order of the Tribunal, the Applicant filed three different Reference Applications, under Section 70(1) of the Act read with Section 13 of Entry Tax Act. Before the Tribunal could take a decision in the Reference Applications the Applicant filed a Writ Petition No. 2484/2004 before the M.P. High Court which disposed it of vide its order dated 26.7.2004 directing the Tribunal, without commenting on merit or maintainability of the Applications, to consider the Reference Applications within four weeks from the date of production of certified copy of Court Order. This explains the matters on hand. After hearing the arguments put forward by the learned Counsels of both the parties and after perusing the records we decide each Question of Law referred by the Applicant individually as below : (i) Mere reading of this Question of Law makes it clear that what the Applicant wants to refer is an interpretation of the provisions of Entry Tax Act which is beyond the scope of Section 70(1) of the Act. We refuse to refer this question simply because it is not a question of law at all. We refuse to refer this question simply because it is not a question of law at all. (ii) As is contemplated in this question, the laying of any notification before the Legislative Assembly was never a ground of Appeal before the Tribunal/Appellate Board nor it has decided on this issue hence it can clearly be held that this question does not arise out of the order of the Tribunal/Appellate Board. We refuse to refer this question as well. (iii) The question regarding eligibility of Entry Tax on Telecommunication Cable and Accessories has not been decided by the Tribunal/Appellate Board. In light of the order of the High Court, the Tribunal/Appellate Board has remanded the matter to the Assessing Authority hence no question of law arises out of the order of the Tribunal/Appellate Board on this issue. (iv) As regards the question of remanding the matter for re-assessment to the Assessing Authority without deciding the basic issue of eligibility of Applicant to Entry Tax we hold that the Hon'ble High Court has clearly expressed in its order dated 1.9.2003 that this matter relates to facts and can be gone into the proceedings before the Tribunal or other forums. Since the matter of determination of liability of Entry Tax was remanded to the Assessing Officer for decision this issue is still open. The Tribunal/Appellate Board has not decided this question yet hence no question of law can arise out of an order which has not decided it in the first place. We refuse to refer this question as well. (v) As regards the question of eligibility to Entry Tax on certain goods within the meaning of Section 3(1)(b), we find that the subject-matter of the Appeals before the Tribunal/Appellate Board, pertained to Section 3(2) of Entry Tax Act and not the Section 3(1)(b) for which separate Appeal was filed by the Applicant. The Tribunal/Appellate Board did not decide eligibility of Entry Tax under Section 3(1)(b) in the impugned order hence no question of law can arise on this issue. We refuse to refer this question as well. In the end, we find that the Tribunal/Appellate Board has not decided anything regarding eligibility of Entry Tax under Section 3(2) in the impugned order which has in fact remanded the matter to the Assessing Officer for deciding same after giving the Applicant a reasonable opportunity of being heard. We refuse to refer this question as well. In the end, we find that the Tribunal/Appellate Board has not decided anything regarding eligibility of Entry Tax under Section 3(2) in the impugned order which has in fact remanded the matter to the Assessing Officer for deciding same after giving the Applicant a reasonable opportunity of being heard. No question of law can arise out of an order of remand which has not affected the basic liability to pay tax. A Similar matter was before the Hon'ble M.P. High court in case of the Wainganga Club, Balaghat v. Commissioner of Sales Tax, M.P. (2005) 6 STJ 623 (MP) : (1971) 27 STC 542 , wherein the Hon'ble M.P. High Court has found the Reference Applications against the order of remand of Board of Revenue as incompetent. In light of the above discussion and relying on above judgment we find that the question of law, as framed by the Applicant, do not arise out of the said common order of the Tribunal/Appellate Board in all the three Reference Applications. The Reference Applications are rejected.