In this paper, the definition of soft set and a detailed theoretical study of basic operations of soft sets such as intersection, extended intersection, restricted intersection, union, restricted union, complement and relative complement, Null and universal soft set are given. With the aid of definition of AND operation of soft sets and tabular representation of soft set, we are able to show that soft set has vital and real life application in decision making. The main aim of this paper is to use the concept of AND operation to sort out two best candidates out of five applicants in an interview conducted by a certain bank. Also the identification of Idempotent Property of “AND” and “OR” operation of soft sets is given and proved.