1993 (2) TMI 301

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..... n under section 69 of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as "the Sales Tax Act"). "Whether on the facts and in the circumstances of this case, the conclusion of the Tribunal based on seized item No. 12 regarding purchases of coal by the applicant was perverse?" For referring to the aforesaid question, in paragraph 10, the Tribunal has observed: "10. The point whether the .....

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..... ies and has appreciated various statements made by the applicant. The Tribunal has also relied upon the verification made by the Inspector of Industries who had found the details shown in the statement to be correct. In our view, considering the reasons given by the Tribunal in its judgment and order dated June 8, 1983, the Tribunal has appreciated the evidence in its proper perspective and, there .....

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