https://www.taxtmi.com/caselaws?id=160343 The High Court allowed the revision petitions, directing the Tribunal to reconsider the appeals for assessment years 1991-92 and 1992-93. The Court held that the rejection of the revisionist's average selling rate lacked legal basis, emphasizing that the Tribunal's decision to enhance the turnover was unsustainable. It was noted that the Tribunal's reliance on another dealer's selling rate was irrelevant as the quality of goods sold was not established to be the same. The Court stressed that findings of fact cannot be interfered with unless based on no evidence or irrelevant considerations, ultimately ruling in favor of the revisionist. en-us Sat, 03 Apr 1999 00:00:00 +0530 Mon, 16 Dec 2013 14:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160343 The High Court allowed the revision petitions, directing the Tribunal to reconsider the appeals for assessment years 1991-92 and 1992-93. The Court held that the rejection of the revisionist's average selling rate lacked legal basis, emphasizing that the Tribunal's decision to enhance the turnover was unsustainable. It was noted that the Tribunal's reliance on another dealer's selling rate was irrelevant as the quality of goods sold was not established to be the same. The Court stressed that findings of fact cannot be interfered with unless based on no evidence or irrelevant considerations, ultimately ruling in favor of the revisionist. Case-Laws VAT and Sales Tax Sat, 03 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160343