Referable question of law absent where Tribunal's findings on bogus declarations and suppressed sales were purely factual.

The Tribunal's findings that the purchasing dealer was unregistered, the declarations furnished by the selling dealer were bogus, and the account books were wrongly maintained with suppression of sales were treated as pure findings of fact. On that basis, the HC held that no referable question of law arose from the Tribunal's order. As the statutory condition for directing a reference under section 42(2) of the Haryana General Sales Tax Act, 1973 was not met, the request for reference was rejected.

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Issues: Whether any referable question of law arose from the Tribunal's order so as to warrant a direction for reference under section 42(2) of the Haryana General Sales Tax Act, 1973.

Analysis: The Tribunal had dismissed the assessee's appeal on factual findings that the purchasing dealer was not registered, the declarations furnished by the selling dealer were bogus, and the account books were wrongly maintained with suppression of sales. The Court found that these were pure findings of fact and that no question of law emerged from the Tribunal's order. In the absence of a referable legal issue, the statutory basis for directing a reference was not satisfied.

Conclusion: No referable question of law arose. The petition seeking reference was rejected.

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