ASHWANI KUMAR MISHRA,J. - (1.) The findings of the Tribunal that the assessee had sold machine beyond the State on the basis of the report of the Special Investigation Bureau, is based on materials available on record. The Tribunal has partly allowed the assessee's appeal and found the assessee liable to payment of Tax upon the turn over of Rs. 15 lakhs under the Central Sales Tax Act. The finding of the Tribunal have not been shown to be erroneous or perverse. The question posed for consideration are essentially factual in nature.
(2.) In view of the settled principle that this Court in exercise of its revisional jurisdiction is not required to re-apprise the facts, no interference is called for.
(3.) Revision is dismissed.;