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    <title>1995 (12) TMI 377 - KERALA HIGH COURT</title>
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    <description>Denial of cross-examination in sales tax proceedings did not by itself breach reasonable opportunity or natural justice where the authorities relied on independent documentary material and personal enquiry. The factual finding that the alleged separate firm was not genuinely distinct, and that transactions were routed through the assessee&#039;s business premises with intent to evade tax, was treated as a concurrent finding of fact. In those circumstances, writ interference was considered inappropriate under Article 226, since the High Court would not ordinarily reappreciate evidence or disturb supported factual conclusions recorded by the statutory authorities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=161136</link>
      <description>Denial of cross-examination in sales tax proceedings did not by itself breach reasonable opportunity or natural justice where the authorities relied on independent documentary material and personal enquiry. The factual finding that the alleged separate firm was not genuinely distinct, and that transactions were routed through the assessee&#039;s business premises with intent to evade tax, was treated as a concurrent finding of fact. In those circumstances, writ interference was considered inappropriate under Article 226, since the High Court would not ordinarily reappreciate evidence or disturb supported factual conclusions recorded by the statutory authorities.</description>
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      <pubDate>Thu, 07 Dec 1995 00:00:00 +0530</pubDate>
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