MUHAMMAD SAYEED AKHTAR, J.~ Instant appeal, filed under Section 47 of the Sales Tax Act, 1990, by the Deputy Collector of Sales Tax (Refund), is directed against the judgment, dated 26.7.1999, whereby the Customs, Excise and Sales Tax Appellate Tribunal, while disposing of the respondents appeal, directed the appellant to refund the amount of Rs. 2,882 to the appellant, with the prayer that the order of the Tribunal may be set aside restoring the order of the Collector (Appeals).
2. After hearing the learned counsel and upon the examination of the record, we find that the learned Tribunal, after examining the documents produced by the parties including sales tax return-cum-payment challan, has decided and settled the question of fact, after finding that the "date mentioned is 19th March, 1998 and not 2nd April, 1998, as wrongly held by the department", which factual controversy can neither be adjudged nor embarked upon by this Court, in exercise of the appellate jurisdiction conferred upon this Court under the aforenoted provisions of law. In view whereof, we are not inclined to interfere with the judgment of the learned Tribunal, which is hereby maintained.
3. Additionally, we are of the view that no questions of law arising out of the impugned judgment, which is sine- qua-non for the exercise of appellate jurisdiction of this Court, are involved in this case, hence, the present appeal is incompetent and deserves to be dismissed on this short ground.
4. In the above perspective, we find that the appeal is incompetent and devoid of merits, thus, the same is dismissed in limine on both the counts.
In limine.