Revision on disputed sales facts barred where no question of law arose from evidence-based findings.

Revision under section 38 of the Tamil Nadu General Sales Tax Act was unavailable where the Revenue's challenge turned on disputed facts about whether the consignments were purchased by the assessee or returned to the consignors. The lower appellate authorities had relied on acknowledgements, correspondence, and other assessment records to accept the assessee's explanation and to find that no taxable sale under section 3 of the Central Sales Tax Act was proved. In the absence of ignored material or any legal infirmity in the appreciation of evidence, no question of law arose for revision, and interference was refused.

---

---

Issues: Whether the Revenue could seek revision against concurrent findings that the disputed consignments were either not purchased by the assessee or had been returned to the consignors, and whether such findings gave rise to a revisable question of law under section 38 of the Tamil Nadu General Sales Tax Act.

Analysis: The lower appellate authorities had accepted the assessee's explanation on the basis of documents in the assessment file, including acknowledgements and correspondence showing return of goods, and had found that the Revenue had not proved a taxable sale under section 3 of the Central Sales Tax Act. The revision court held that these were disputed questions of fact and that, in the absence of any ignored material or legal infirmity in the appreciation of evidence, there was no basis to interfere in revision. It further held that, where no question of law arose from the factual findings, revision under section 38 was not available.

Conclusion: The revision was not maintainable on the facts found and the Revenue was not entitled to interference.

---