Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1967 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1967 (9) TMI 115 - SC - VAT and Sales TaxWhether the transactions with which are concerned herein this case are sales? Whether there was any material to support the conclusion of the Sales Tax Appellate Tribunal, the final fact-finding authority, that the goods were delivered in the Madras State for consumption in that State? Held that:- Appeal dismissed. The contentions of the appellant that the findings of the Tribunal about the quantum of the turnover were not based on any evidence, or that those findings were arrived at in violation of the principles of natural Justice or that the decision of the High Court is perverse, are wholly untenable contentions. At the time of the hearing no reasons were advanced in support of those contentions. Hence those contentions do not merit any detailed examination.
|