https://www.taxtmi.com/caselaws?id=158869 Questions raised under section 41 of the Kerala General Sales Tax Act were treated as pure questions of fact because they arose from concurrent findings based on seized pocket books and other material showing coded purchases and sales in fictitious names. The authorities rejected the dealer's explanation, found the accounts unreliable, and upheld rejection of the books with best judgment assessment and estimated additions. The High Court held that the challenge merely sought to reopen factual inferences, and the plea that depot sales had already suffered tax did not convert the dispute into a question of law. The revisions therefore failed and no referable question of law arose. en-us Mon, 11 Mar 1996 00:00:00 +0530 Fri, 08 Nov 2013 17:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158869 Questions raised under section 41 of the Kerala General Sales Tax Act were treated as pure questions of fact because they arose from concurrent findings based on seized pocket books and other material showing coded purchases and sales in fictitious names. The authorities rejected the dealer's explanation, found the accounts unreliable, and upheld rejection of the books with best judgment assessment and estimated additions. The High Court held that the challenge merely sought to reopen factual inferences, and the plea that depot sales had already suffered tax did not convert the dispute into a question of law. The revisions therefore failed and no referable question of law arose. Case-Laws VAT and Sales Tax Mon, 11 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158869