https://www.taxtmi.com/caselaws?id=157559 A factual finding based on appreciation of evidence will not be treated as perverse unless it is unreasonable or unsupported by the record, and the mere possibility of another view does not justify interference. On the facts discussed, the Tribunal's conclusion concerning seized item No. 12 and coal purchases was reached after examining the evidence, the assessee's statements, and the Inspector of Industries' verification. The challenge to perversity therefore failed, and the question was answered in the negative. en-us Fri, 12 Feb 1993 00:00:00 +0530 Mon, 07 Oct 2013 18:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157559 A factual finding based on appreciation of evidence will not be treated as perverse unless it is unreasonable or unsupported by the record, and the mere possibility of another view does not justify interference. On the facts discussed, the Tribunal's conclusion concerning seized item No. 12 and coal purchases was reached after examining the evidence, the assessee's statements, and the Inspector of Industries' verification. The challenge to perversity therefore failed, and the question was answered in the negative. Case-Laws VAT and Sales Tax Fri, 12 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157559