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    <description>Where liability depends on unresolved factual inquiry, remand for fresh enquiry was justified because the real nature of the transactions and identification of the last purchaser had not yet been established. In revision under section 22, no interference was warranted because no material showed that the Tribunal had erroneously decided, or failed to decide, any question of law within its revisional jurisdiction. The remand order therefore stood, and the revision failed.</description>
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      <description>Where liability depends on unresolved factual inquiry, remand for fresh enquiry was justified because the real nature of the transactions and identification of the last purchaser had not yet been established. In revision under section 22, no interference was warranted because no material showed that the Tribunal had erroneously decided, or failed to decide, any question of law within its revisional jurisdiction. The remand order therefore stood, and the revision failed.</description>
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