https://www.taxtmi.com/caselaws?id=164280 Revisional interference with concurrent factual findings is unwarranted unless illegality or perversity is shown; on assessment year 1991-92, the finding that the vehicle transfers were inter-State sales based on seized material was treated as a pure finding of fact and left undisturbed. For assessment year 1992-93, the Tribunal, as the fact-finding authority, was required to give its own reasoned finding on whether 16 vehicles were stock transfers or inter-State sales; its mere concurrence with the lower authority was insufficient. The matter was therefore remitted for fresh consideration on that issue. en-us Thu, 22 Jan 2009 00:00:00 +0530 Wed, 19 Nov 2014 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164280 Revisional interference with concurrent factual findings is unwarranted unless illegality or perversity is shown; on assessment year 1991-92, the finding that the vehicle transfers were inter-State sales based on seized material was treated as a pure finding of fact and left undisturbed. For assessment year 1992-93, the Tribunal, as the fact-finding authority, was required to give its own reasoned finding on whether 16 vehicles were stock transfers or inter-State sales; its mere concurrence with the lower authority was insufficient. The matter was therefore remitted for fresh consideration on that issue. Case-Laws VAT and Sales Tax Thu, 22 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164280