No substantial question of law found after factual tribunal finding based on prior Supreme Court guidance; appeal dismissed.

The HC found that the tribunal had decided the matter on facts by following an earlier tribunal ruling based on the Supreme Court decision in Ballarpur Industries. It held that no infirmity existed in the tribunal's order and that no substantial or ordinary question of law arose for consideration. The appeal was therefore not entertained on merits and was dismissed.

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Issues: Whether any substantial question of law arose from the tribunal's order so as to warrant interference in the appeal.

Analysis: The Court found that the tribunal had decided the matter on the facts by following an earlier tribunal decision, which in turn relied on the Supreme Court decision in Ballarpur Industries. On that basis, the Court found no infirmity in the tribunal's order and no substantial or ordinary question of law requiring determination.

Conclusion: No substantial question of law arose. The appeal was not entertained on merits and was dismissed.

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