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2017 (4) TMI 1594 - HC - VAT and Sales TaxValuation of Toffees - whether sugar content in the candies is 90% or not? - HELD THAT:- As against 05 samples initially sent for chemical analysis, in four of them sugar content was found around 90%. Upon objection of the assessee, fifth sample also has reported sugar content of 90% in re-analysis. The manufacturing of candies was otherwise not discontinued. In such circumstances, if the Tribunal has proceeded to treat the sugar content at 90% for the fifth sample also, no perversity could be shown. This Court in exercise of revisional jurisdiction is not required to re-appraise facts. Revision disposed off.
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