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2009 (8) TMI 1118 - MADRAS HIGH COURTSale as contemplated under section 3 of the Central Sales Tax Act - Held that:- What has been decided by the lower appellate authorities were all disputed questions of facts relating to inter-State sale falling under section 3 of the Central Sales Tax Act. While examining the findings rendered by the Appellate Assistant Commissioner as affirmed by the Tribunal, we find that the lower appellate authorities have chosen to accept the stand of the respondent-assessee based on the relevant documents found in the assessment file. With reference to those documents when such a categoric finding came to be recorded by the Tribunal, we are not in a position to interfere with the said findings in the absence of any other valid material displayed by the Revenue which was omitted to be considered by the lower appellate authorities. In the absence of any question of law, the orders impugned cannot be revised under section 38 of the Tamil Nadu General Sales Tax Act. Revision dismissed.
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