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The HC affirmed the Tribunal's factual finding that the product (Byozyme) was correctly characterized for sales-tax purposes in favour of the assessee, holding that the Tribunal's conclusion was supported by admissible evidence, not perverse, and did not result from exclusion of relevant material or misapplication of legal principles. The Court emphasized its limited reference jurisdiction and declined to reappraise evidence merely because an alternative view was possible, finding no error on primary facts or in law warranting interference. Consequently the reference was answered in favour of the assessee and the Revenue's challenge was dismissed; the matter is disposed of.
The HC affirmed the Tribunal's factual finding that the product (Byozyme) was correctly characterized for sales-tax purposes in favour of the assessee, holding that the Tribunal's conclusion was supported by admissible evidence, not perverse, and did not result from exclusion of relevant material or misapplication of legal principles. The Court emphasized its limited reference jurisdiction and declined to reappraise evidence merely because an alternative view was possible, finding no error on primary facts or in law warranting interference. Consequently the reference was answered in favour of the assessee and the Revenue's challenge was dismissed; the matter is disposed of.
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