https://www.taxtmi.com/caselaws?id=158276 Revision under section 41 of the Kerala General Sales Tax Act was confined to factual issues, so concurrent findings below were not ordinarily open to interference. The assessee's claim that the Tribunal ignored additional evidence was rejected because the record did not show acceptance of those documents or any ignoring of relevant material. The assessee also failed to prove that the lubricating oil had already suffered sales tax in the purchaser's hands. On those factual findings, the lubricating oil sales remained taxable for the assessment year in question. en-us Mon, 23 Jan 1995 00:00:00 +0530 Sat, 19 Oct 2013 15:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158276 Revision under section 41 of the Kerala General Sales Tax Act was confined to factual issues, so concurrent findings below were not ordinarily open to interference. The assessee's claim that the Tribunal ignored additional evidence was rejected because the record did not show acceptance of those documents or any ignoring of relevant material. The assessee also failed to prove that the lubricating oil had already suffered sales tax in the purchaser's hands. On those factual findings, the lubricating oil sales remained taxable for the assessment year in question. Case-Laws VAT and Sales Tax Mon, 23 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158276