https://www.taxtmi.com/caselaws?id=161090 A factual finding by the final fact-finding authority under the APGST Act will not be disturbed on revision unless it is perverse or unsupported by legally admissible evidence. On the evidence before it, the Tribunal concluded that cable sheathing compound remained an article of plastic under entry 186 because LDPE granules were only compounded with additives and no new substance emerged. The High Court held that this was a pure question of fact, declined to reappreciate the sufficiency of evidence, and found that no question of law arose under section 22(1). The Tribunal's classification was therefore left undisturbed. en-us Thu, 23 Aug 2001 00:00:00 +0530 Tue, 31 Dec 2013 16:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161090 A factual finding by the final fact-finding authority under the APGST Act will not be disturbed on revision unless it is perverse or unsupported by legally admissible evidence. On the evidence before it, the Tribunal concluded that cable sheathing compound remained an article of plastic under entry 186 because LDPE granules were only compounded with additives and no new substance emerged. The High Court held that this was a pure question of fact, declined to reappreciate the sufficiency of evidence, and found that no question of law arose under section 22(1). The Tribunal's classification was therefore left undisturbed. Case-Laws VAT and Sales Tax Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161090