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2014 (7) TMI 73 - SC - VAT and Sales TaxImposition of tax - Reopening of assessment - Taxability of mobil oil - taxability at the point of sale to the consumer - The case of the appellant, who was the dealer, is that it purchased burnt mobil oil and refined the same mobil oil, but the assessing authority levied tax on the said burnt mobil oil under section 3AAAA of the Act treating the said oil as "old, discarded and unserviceable store". - The Tribunal came to a finding that the refined mobil oil is manufactured by the dealer from burnt mobil oil, therefore, item is taxable at the point of manufacturer and is not liable to be taxed at the point of sale to the consumer under section 3AAAA of the Act - High court decided the case against assessee - Held that:- unless the High Court, as a revisional authority, finds that those factual conclusions by both the appellate authorities are perverse, it cannot overturn the same by relying on a judgment which is factually distinguishable. In the judgment on which the High Court relied, there is no finding by the Tribunal, the last fact-finding authority, on the nature of the goods, which was the subject-matter of the disputed transaction. Therefore, there is substantial factual difference between the present case and the case on which the High Court relied while dealing with the revision proceedings before it. High Court was not correct in relying on a decision, which is factually distinguishable - Matter remanded back to high court - Decided in favour of assessee.
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