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2018 (1) TMI 611 - HC - VAT and Sales TaxInter-state sales - suppression - exemption - Held that: - Merely because the vehicles had moved from Mannargudi to the Container Corporation of India Ltd., there cannot be any interference that the vendor had effected interstate sales on the above, both the appellate authority and the Tribunal have recorded their concurrent findings that the vendor cannot be found fault with, but the buyer is the real culprit. Under Article 226 of the Constitution of India, Courts should not interfere with the concurrent findings of the fact unless, on conclusion, by material on record, hold that there is perversity. There is no merit in the contention of the writ petitioners nor there is any case to interfere, on the substantial questions of law, raised. Tax Case Revision Petitions are dismissed.
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