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1990 (11) TMI 345 - SUPREME COURTWhether the appellant was liable under the Andhra Pradesh General Sales Tax Act, 1957, to pay tax in respect of the goods sold by it to various allottees? Held that:- Appeal dismissed. Whatever be the validity of the finding regarding the question of sale being deferred till the allottees came forward with the permits, it cannot be gainsaid that the appellant produced no evidence to show that the goods were sold by documents while in transit and upon the high seas or anywhere else outside the waters of India. Findings by the authorities, as confirmed by the High Court, are findings of facts which cannot be interfered with in these proceedings.
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