TMI Blog2018 (2) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... no scope of urging that point before the appellate authority. The revisional authority has however given factual finding on this issue. No material is available from which we can come to a decision that such finding was perverse - petition dismissed. - M.A.T.1241 of 2017 C.A.N.7071 of 2017 C.A.N.10428 of 2017 - - - Dated:- 2-1-2018 - Aniruddha Bose And Amitabha Chatterjee, JJ. Mr. Nilendu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evision case under Section 9(2) of the Central Sales Tax Act, 1956. The appellant/writ petitioner was assessed on the basis that the declaration in Form C was not proper and the appellant/writ petitioner was imposed tax under the aforesaid statute on that account. The appellant/writ petitioner preferred an appeal before the statutory authority and the appeal was rejected. Admitted position is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned First Court declined to permit the appellant/writ petitioner to raise that point as that point was never raised before the appellate authority or the revisional authority. Mr. Chakraborty, learned counsel for the appellant/writ petitioner however submits that all the records were produced before the revisional authority and scrutiny of the records would have revealed that consignee was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which we can come to a decision that such finding was perverse. By consent of the learned Advocates of the parties we taking up the appeal and the stay petition together for hearing. Mr. Majumdar, learned Additional Advocate General has waived service of notice of appeal. All other formalities for making the appeal ready stand dispensed with. Both the appeal and the stay petition are dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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