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2022 (2) TMI 597 - HC - VAT and Sales TaxRestoration of assessment order - transaction between the petitioner and the 7 registered dealers in respect of the alleged sale of raw skins, was a fictitious/not genuine or not - transfer of property - sine qua non for a sale from the petitioner to the 7 registered dealers - question of fact or not - job tanning charges - wet blue skin after tanning of the raw skins alleged to have been sold to the 7 registered dealers - suppression on the basis of stock variation found in the inspection - HELD THAT:- The issues are essentially question of facts and the same do not give rise to any question of law warranting interference at the hands of this court - reliance placed in the case of METROARK LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CALCUTTA [2004 (1) TMI 397 - SUPREME COURT] where it was held that The Tribunal is the final fact-finding authority. Unless it is shown that there is something perverse in its finding, this Court would not interfere. No authority is required for this purpose. That apart, it is settled law that “a court of appeal interferes not when the judgment under attack is not right, but only when it is shown to be wrong”. The writ petition deserves to be dismissed as devoid of merit - Petition dismissed.
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