MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.14 OF 2007 IN REFERENCE APPLICATION NO.107 OF 2005 The Commissioner of Sales Tax...Applicant Versus M/s.Afsa Traders ..Respondents Mr. Shekhar Ingnwale, AGP for the State-Applicant. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE,JJ. R.S.MOHITE,JJ. R.S.MOHITE,JJ. DATED: 29TH FEBRUARY,2008 DATED: 29TH FEBRUARY,2008 DATED: 29TH FEBRUARY,2008 P.C.: P.C.: P.C.: . While considering the application for reference the learned Tribunal in para.10 observed as under:- "The questions as proposed by the Sales Tax Department and stated to have been arisen out of the judgment and order of the Tribunal are thus purely questions of facts not involving interpretation of law." 2. On the facts on record the Tribunal had come to the conclusion that the assessee had rebutted the presumption. These being purely findings of fact the question of law for reference on the questions as framed would not arise. Application accordingly disposed of. (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)