https://www.taxtmi.com/caselaws?id=164326 A dealer claiming exemption or concessional tax treatment against Form IIIB had to prove a genuine sale transaction with reasonable certainty, and the claim failed because the purchasing concern was found non-existent and unregistered, the form was issued to another dealer, and the despatch and receipt of goods were not satisfactorily established. The Tribunal's factual findings were supported by the record, including doubts arising from bank draft receipts, and disclosed no perversity or error of law. Revisional jurisdiction under section 11 was confined to questions of law, so re-appreciation of evidence was impermissible and the Tribunal's conclusions stood. en-us Wed, 20 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164326 A dealer claiming exemption or concessional tax treatment against Form IIIB had to prove a genuine sale transaction with reasonable certainty, and the claim failed because the purchasing concern was found non-existent and unregistered, the form was issued to another dealer, and the despatch and receipt of goods were not satisfactorily established. The Tribunal's factual findings were supported by the record, including doubts arising from bank draft receipts, and disclosed no perversity or error of law. Revisional jurisdiction under section 11 was confined to questions of law, so re-appreciation of evidence was impermissible and the Tribunal's conclusions stood. Case-Laws VAT and Sales Tax Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164326