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2017 (1) TMI 910 - HC - VAT and Sales TaxValuation - pepper - the dealer has purchased the second quality pepper and has evaded tax on the basis of comparison of the price of such pepper with the market price of the first quality pepper - the First Appellate Authority directed the Assessing Authority to accept the books of accounts and revise the assessment of the assessee - Held that: - There is no material before us to conclude that this factual finding is perverse. In the light of the said factual finding, we cannot say that the order passed by the First Appellate Authority in interfering the matter to the Assessing Authority is illegal - the order passed by the First Appellate Authority confirmed - revision allowed - decided in favor of Revenue.
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