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1998 (11) TMI 140 - SC - VAT and Sales TaxWhether the goods in question, namely, gelatine would fall within the description of chemical as described in Entry 138 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959? Held that:- In the present case, what we find is that no additional material was adduced before the High Court for showing that gelatine is a chemical. The High Court did not examine the finding of the Tribunal holding that gelatine is not a chemical, which was based upon the materials on record. The findings of fact arrived at by the Tribunal being the last fact finding body has to be given due weight unless it is found by the High Court that such a finding is either based upon no evidence or irrelevant evidence or incorrect principles. Admittedly, in the present case, no additional material was adduced by the Revenue. As such, the finding recorded by the High Court that gelatine comes under the description of chemical is not sustainable in law. We accordingly set aside the judgments under appeals. The appeals are allowed.
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