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2011 (4) TMI 1260 - KARNATAKA HIGH COURTWhether the assessee has maintained accounts which clearly discloses that the seeds which are purchased and utilised in the manufacturing process and for the preparation of the oil and transporting the same to the other State by way of stock transfer, both are substantiated by way of forms C and F and therefore, the order passed by the lower authorities disallowing a portion of the input tax is erroneous? Held that:- When the accounts maintained by the assessee is not found fault with and when he has produced all the said records before the assessing authority and when the assessing authority did not find fault with the said account or forms C or F, it was not open to them to deny relief to which the assessee was entitled to. In the facts of the case, rule 131 has no application and that is precisely what the Appellate Tribunal has held. The said finding is based on the material on record and is in accordance with law and as such we do not find any infirmity, which calls for any interference. Therefore, the appeal is rejected as no substantial question of law arises, which deserves admission.
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