Revisional jurisdiction limited to questions of law; tribunal's reasoned refusal to remand was left undisturbed.

Revisional interference under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 is confined to questions of law, and the Tribunal's detailed order setting aside only the remand portion on recorded reasons did not disclose any such question. As no legal issue warranting revision was shown on the record, the revisional court declined to interfere with the Tribunal's order.

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Issues: Whether the Tribunal's order setting aside the remand portion could be interfered with in revision under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957, and whether any question of law arose.

Analysis: The Revision Court noted that the Tribunal had discussed the relevant issues in detail and had set aside only the portion relating to remand after assigning reasons. It further observed that, under Section 22(1) of the Act, the revisional jurisdiction is confined to questions of law. On the record, the petitioner was unable to point out any such question of law warranting interference.

Conclusion: No question of law arose for consideration, and the Tribunal's order was not interfered with.

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