https://www.taxtmi.com/caselaws?id=159546 The Tribunal's finding that there was no implied purchase of empty gunny bags with groundnuts, and that their sale value was not deductible from turnover, was treated as a factual determination rather than a question of law. The challenge that the finding was perverse failed because the material relied on had not been properly produced before the lower authorities, and the certificate was only weak evidence. The Tribunal's inference from the price material did not raise any legal issue for reference, so no answer was given. en-us Thu, 04 Apr 1991 00:00:00 +0530 Wed, 27 Nov 2013 12:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159546 The Tribunal's finding that there was no implied purchase of empty gunny bags with groundnuts, and that their sale value was not deductible from turnover, was treated as a factual determination rather than a question of law. The challenge that the finding was perverse failed because the material relied on had not been properly produced before the lower authorities, and the certificate was only weak evidence. The Tribunal's inference from the price material did not raise any legal issue for reference, so no answer was given. Case-Laws VAT and Sales Tax Thu, 04 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159546