ORDER

This reference application has been filed under section 47 of the Sales Tax Act, 1990(Act)against the order dated 20.05.2025(impugned order)passed by the Appellate Tribunal Inland Revenue(Tribunal).2. Admittedly through impugned order, the matter has been remanded by the Tribunal to the Adjudicating Officer for factual verification. The learned counsel for the applicant at the very outset questioned that how this reference application is maintainable against the remand order. The learned counsel in response submits that as the matter has been decided on merits, therefore, this reference application is maintainable.3. Arguments heard. The relevant part of the Tribunal's order is reproduced hereunder:-"In such circumstances we are of the view that the matter must be remanded to the Adjudicating Officer for factual verification. If the appellant is indeed using imported raw material then the ratio of the above- mentioned Tribunal decisions would squarely apply and SRO 501(I)/2023 would no...