https://www.taxtmi.com/caselaws?id=156692 In reference jurisdiction under Section 69 of the Gujarat Sales Tax Act, 1969, a challenge to the Tribunal's use of seized account books and connected records, including third-party material, for determining suppressed turnover and inter-State sales was treated as a matter of evidence appreciation. The High Court stated that such factual inferences do not raise a question of law unless perversity, absence of evidence, or a comparable legal infirmity is shown. As no such defect was demonstrated, the referred questions were not required to be answered, and the Tribunal's factual findings remained undisturbed. en-us Mon, 08 Jul 1991 00:00:00 +0530 Mon, 23 Sep 2013 16:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156692 In reference jurisdiction under Section 69 of the Gujarat Sales Tax Act, 1969, a challenge to the Tribunal's use of seized account books and connected records, including third-party material, for determining suppressed turnover and inter-State sales was treated as a matter of evidence appreciation. The High Court stated that such factual inferences do not raise a question of law unless perversity, absence of evidence, or a comparable legal infirmity is shown. As no such defect was demonstrated, the referred questions were not required to be answered, and the Tribunal's factual findings remained undisturbed. Case-Laws VAT and Sales Tax Mon, 08 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156692