Final fact-finding by Tribunal stands unless perversity is shown; revenue challenge to retail-sale finding failed.

A Tribunal's final finding that the products were not shown to have been sold in retail will not be disturbed in appeal unless the finding is shown to be perverse or otherwise legally infirm. The Supreme Court held that the revenue failed to produce material demonstrating any perversity in the Tribunal's factual determination, so no interference was warranted. The challenge to the Tribunal's fact-finding therefore failed, and the assessee's position was confirmed.

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Issues: Whether the finding of the Tribunal that the products in question were not shown to be sold in retail was perverse and warranted interference in appeal.

Analysis: The Tribunal was the final fact-finding authority. It had concluded that the revenue failed to establish that the products were sold in retail. No material was shown to demonstrate that this factual finding was perverse or otherwise legally infirm.

Conclusion: The finding of fact recorded by the Tribunal was upheld and no interference was called for. The appeal was dismissed.

Final Conclusion: The revenue's challenge to the Tribunal's factual determination failed, and the assessee's position stood confirmed.

Ratio Decidendi: A final finding of fact by the Tribunal will not be interfered with in appeal unless it is shown to be perverse or legally infirm.

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