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2014 (3) TMI 342 - HC - VAT and Sales TaxNature of transaction of sale - stock transfer or central sale - Power of authorities to go behind the Form F - Exemption on certain turnovers under section 6A of the CST Act - Tribunal on appreciation of the facts on records had come to the conclusion that the order of the Deputy Commissioner is totally based on surmises and conjectures and as a matter of fact the assessee was entitled to exemptions granted under section 6A of the CST Act. - Held that:- Inasmuch as the Tribunal on appreciation of facts has found which facts are not challenged in the present tax revision case in our considered opinion within the scope of section 22(4) of the Act, there is no question of law that is required to be answered. In the light of the judgment of the Supreme Court in Ashok Leyland Ltd. Versus State of Tamil Nadu and another (and other appeals and a writ petition) [2004 (1) TMI 365 - SUPREME COURT OF INDIA], to the extent the Tribunal had recorded that the authorities can go behind the form F declarations is not correct law and the tax revision cases are liable to be dismissed. - Decided against Revenue.
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