Law: Sales Tax Act, 1990

Section: 47

Sales Tax Act (VII of 1990)---S. 47---Appeal to High Court on question of fact decided and. settled. by Tribunal---Maintainability---Factual controversy could neither be adjudged nor embarked upon. by High Court in exercise of appellate jurisdiction---No question of law arising out of impugned was ,involved---High Court dismissed appeal being incompetent and devoid of merits. ORDER Instant: appeal filed under section 47 of the Sales Tax Act, 1990, by the Deputy Collector of Sales The (Refund), is directed against the judgment, dated 26-7-1999, whereby the Customs, Excise and Sales Tax Appellate Tribunal, while disposing of the respondents appeal, directed the appellant to refund the amount of Rs.2,882 to the appellant, with the prayer that the order of the Tribunal may be set aside restoring the order of the Collector (Appeals). 2. After hearing the learned counsel and upon the examination or the record, we find that the learned Tribunal, after examining the documents produced . by the parties including. sales tax return cum payment challan, has decided and settled the question of…

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