https://www.taxtmi.com/caselaws?id=163553 Concurrent findings that the dealer had not installed machinery or equipment to process crude mentha oil into a different product were upheld, as the material showed only a difference in strength between purchase and export documents and not manufacture of a new product. The Tribunal's acceptance of the account books was also sustained because the seized documents were verifiable from the dealer's own records, making their rejection unsustainable. As no infirmity was shown in these factual findings and no substantial question of law arose, revisionary interference was declined and the assessee's success before the Tribunal remained undisturbed. en-us Thu, 10 Jan 2008 00:00:00 +0530 Fri, 04 Apr 2014 12:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163553 Concurrent findings that the dealer had not installed machinery or equipment to process crude mentha oil into a different product were upheld, as the material showed only a difference in strength between purchase and export documents and not manufacture of a new product. The Tribunal's acceptance of the account books was also sustained because the seized documents were verifiable from the dealer's own records, making their rejection unsustainable. As no infirmity was shown in these factual findings and no substantial question of law arose, revisionary interference was declined and the assessee's success before the Tribunal remained undisturbed. Case-Laws VAT and Sales Tax Thu, 10 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163553