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2008 (2) TMI 429 - SC - VAT and Sales TaxWhether the goods loaded in the vehicles were those very goods which were available in the vehicle at the time of entry of the vehicle at the Check Post? Held that:- The High Court does not appear to have appreciated that in the goods Receipt no. 6401589 dated 9-6-2005 in the Column of "Private Mark", the Entry is 034 and in the Column of "Value", the entry is Rs. 76,20,000/-. The figures "034" and Rs. 76,20,000/- are the Delivery Note No. 34 and the value of the goods is Rs. 76,20,000/-, as mentioned in the Delivery Note. Above being the factual position the High Court ought not to have interfered with the orders of the departmental authorities and the Tribunal, that too on the question of appreciation of the factual aspects. The High Court has not analyzed as to how the conclusions of the Tribunal as noted above suffer from any infirmity. If fact finding authority comes to certain conclusions honestly and bona fide the mere fact that Court may have a different perspective of that question, cannot be a ground to interfere with the finding even though another view may be possible. Considering the limited jurisdiction exercisable under Section 11 of the Act, such a course is not available. The High Court's order, which is clearly indefensible, is set aside. Appeal allowed of assessee.
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