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1976 (10) TMI 120 - SC - VAT and Sales TaxWhether the appellant-firm had failed to prove that it had stood dissolved on a date prior to the date of assessment, viz., March 12, 1962? Held that:- Appeal dismissed. The facts and circumstances referred to by the High Court throw a considerable doubt upon the correctness of the statement made on behalf of the appellant-firm that it had stood dissolved on August 8, 1961. It has to be borne in mind that the High Court was dealing with the matter on the writ side. In a writ petition, the scope for interference with a finding of the departmental authorities is much more restricted and the court can normally interfere only if the finding is based upon no evidence or is based upon extraneous or irrelevant evidence or is otherwise perverse. The same cannot be said of the finding of the sales tax authority embodied in its report sent to the High Court in the present case thus no sufficient ground to interfere with the judgment of the High Court.
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