Reference not maintainable where the dispute turns on a pure factual finding and no question of law arises.

A reference to the High Court was refused because the Tribunal's conclusion rested on a pure finding of fact that the goods were used as a medium of transfer and were not apparatus or appliances for processing goods. Since the Department's own reference application accepted that factual position, the dispute did not raise any debatable question of law. The proposed questions were therefore held not maintainable for reference, and the factual finding remained undisturbed.

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Issues: Whether any question of law arose from the Tribunal's finding that the goods were not apparatus or appliances but were used as a medium of transfer, so as to warrant reference to the High Court.

Analysis: The Tribunal had recorded a factual finding that the goods in question were used as a medium of transfer and could not be treated as appliances or apparatus in which goods were processed. That finding was reiterated by the Department in the reference application itself. On that basis, the matter turned on appreciation of facts rather than on any debatable legal issue.

Conclusion: No question of law arose for reference, and the reference application was rejected.

Final Conclusion: The Tribunal declined to refer the proposed questions to the High Court, leaving the factual finding undisturbed.

Ratio Decidendi: A reference is not maintainable where the impugned conclusion rests on a pure finding of fact and does not give rise to any question of law.

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