https://www.taxtmi.com/caselaws?id=159128 The Tribunal's findings that the purchasing dealer was unregistered, the declarations furnished by the selling dealer were bogus, and the account books were wrongly maintained with suppression of sales were treated as pure findings of fact. On that basis, the HC held that no referable question of law arose from the Tribunal's order. As the statutory condition for directing a reference under section 42(2) of the Haryana General Sales Tax Act, 1973 was not met, the request for reference was rejected. en-us Thu, 21 Aug 1997 00:00:00 +0530 Sat, 16 Nov 2013 11:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159128 The Tribunal's findings that the purchasing dealer was unregistered, the declarations furnished by the selling dealer were bogus, and the account books were wrongly maintained with suppression of sales were treated as pure findings of fact. On that basis, the HC held that no referable question of law arose from the Tribunal's order. As the statutory condition for directing a reference under section 42(2) of the Haryana General Sales Tax Act, 1973 was not met, the request for reference was rejected. Case-Laws VAT and Sales Tax Thu, 21 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159128