Revision can intervene when a finding on divisible contracts ignores vital register evidence and becomes unsound.

A factual finding may be interfered with in revision where it is based on non-consideration of material and relevant evidence vital to the issue decided. The dispute concerned whether the supply of paper and the printing work constituted one indivisible contract or two separate contracts. The Tribunal reversed the consistent findings of the lower authorities without considering the dealer's register entries and related accounts, which were relied on as an admission of a combined price and an indivisible transaction. That omission vitiated the Tribunal's conclusion, and revisional interference was justified in favour of the Revenue, with the matter remitted for fresh consideration according to law.

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Issues: (i) Whether the Tribunal's finding that the transaction consisted of separate and divisible contracts was vitiated by failure to consider material evidence, including the dealer's own register entries, so as to warrant interference in revision.

Analysis: The dispute turned on whether the supply of paper and the printing work formed one indivisible contract or two separate contracts. The Revenue relied on the dealer's register and related accounts to show that the customer was charged a combined price and that the entries amounted to an admission supporting an indivisible transaction. The Division Bench of the Tribunal reversed the consistent finding of the lower authorities without considering those vital entries. A finding reached by ignoring material and relevant evidence cannot be treated as a sound factual conclusion and is open to interference in revision.

Conclusion: The finding of the Tribunal was vitiated and interference in revision was justified in favour of the Revenue.

Final Conclusion: The revisional order set aside the Tribunal's decision and directed fresh consideration of the special appeals in accordance with law.

Ratio Decidendi: A factual finding is liable to be interfered with in revision when it is based on non-consideration of material evidence that is vital to the issue decided.

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