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2009 (8) TMI 1074 - MADRAS HIGH COURTWhether the Tribunal was justified in holding that the goods moved from other State at the instance of the assessee were earmarked for a specific works contract undertaken by the dealers and hence, deduction was allowable under Section 3-B(2)(a) of the TNGST Act? Held that:- When the Tribunal has rendered a factual finding based on which it had reached the conclusion that the assessee was entitled for the deduction as provided under Section 3-B(2)(a) of the Act, there is no scope for this Court to interfere with the said factual finding, in the absence of any serious illegality committed by the Tribunal in analysing the material evidence placed before it by the assessee; may be for the first time; while dealing with the appeal before the Tribunal. We, therefore, do not find any merit in this revision. The tax case revision fails and the same is dismissed.
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