DATA ELECTRIC CO Vs. STATE OF HARYANA

JUDGEMENT

(1.) THIS petition has been filed under Section 42 (2) of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as "the Act"), for issuance of a mandamus directing the Sales Tax Tribunal, Haryana, to refer the following three questions of law to this Court for its opinion :

(2.) TRIBUNAL rejected the appeal filed by the assessee-petitioner by recording the following findings :

(3.) WE have perused the order of the Tribunal, relevant part of which has been reproduced above. From its perusal, it is evident that no referable question of law arises from the order of the Tribunal. Findings recorded by the Tribunal are of fact, which call for no interference. Dismissed.