Revision confined to questions of law: factual findings on branch transfer and sale transaction were upheld.

Revision under section 22 of the Andhra Pradesh General Sales Tax Act, 1957 lies only on a question of law. The court held that the issues raised were questions of fact, and the petitioner failed to show any legal error, perversity, or failure to decide a legal question in the Tribunal's concurrent findings. On the facts found, the goods moved under the agreement and not as a branch transfer to an existing Patna branch. The revision was therefore not maintainable, and the challenge to the Tribunal's findings failed.

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Issues: Whether the revision was maintainable in view of the nature of the questions raised and whether any perversity or legal error was shown in the Tribunal's findings on the alleged branch transfer and sale transaction.

Analysis: The revision under section 22 of the Andhra Pradesh General Sales Tax Act, 1957 lies only on a question of law. The questions framed were held to be questions of fact, and no legal error, failure to decide a question of law, or perversity in the concurrent findings of the authorities was established. On the facts found, the goods were moved pursuant to the agreement and not as a branch transfer to an existing Patna branch.

Conclusion: The revision was not maintainable and the challenge to the Tribunal's findings failed.

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