https://www.taxtmi.com/caselaws?id=162897 Revision under section 22 of the Andhra Pradesh General Sales Tax Act, 1957 lies only on a question of law. The court held that the issues raised were questions of fact, and the petitioner failed to show any legal error, perversity, or failure to decide a legal question in the Tribunal's concurrent findings. On the facts found, the goods moved under the agreement and not as a branch transfer to an existing Patna branch. The revision was therefore not maintainable, and the challenge to the Tribunal's findings failed. en-us Mon, 16 Jan 2006 00:00:00 +0530 Tue, 18 Mar 2014 16:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162897 Revision under section 22 of the Andhra Pradesh General Sales Tax Act, 1957 lies only on a question of law. The court held that the issues raised were questions of fact, and the petitioner failed to show any legal error, perversity, or failure to decide a legal question in the Tribunal's concurrent findings. On the facts found, the goods moved under the agreement and not as a branch transfer to an existing Patna branch. The revision was therefore not maintainable, and the challenge to the Tribunal's findings failed. Case-Laws VAT and Sales Tax Mon, 16 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162897