https://www.taxtmi.com/caselaws?id=156875 Uncontroverted declarations from genuine registered purchasing dealers supported deduction for sales of leather boots under the Bengal Finance (Sales Tax) Act, 1941, and the Department produced no material to show the declarations were false or outside the statutory requirement. The Tribunal's factual finding that the sales satisfied the deduction conditions was therefore not displaced by the absence of specific mention of leather boots in the registration certificates. On that basis, no referable question of law arose from the challenge that the conclusion was unsupported by evidence, and the reference was not required to be answered. en-us Fri, 13 Jul 1990 00:00:00 +0530 Wed, 25 Sep 2013 17:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156875 Uncontroverted declarations from genuine registered purchasing dealers supported deduction for sales of leather boots under the Bengal Finance (Sales Tax) Act, 1941, and the Department produced no material to show the declarations were false or outside the statutory requirement. The Tribunal's factual finding that the sales satisfied the deduction conditions was therefore not displaced by the absence of specific mention of leather boots in the registration certificates. On that basis, no referable question of law arose from the challenge that the conclusion was unsupported by evidence, and the reference was not required to be answered. Case-Laws VAT and Sales Tax Fri, 13 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156875