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    <title>2009 (10) TMI 862 - ORISSA HIGH COURT</title>
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    <description>A finding that a dealer was not dealing in pure silk sarees was treated as an inference from primary facts, not a question of law. The court held that comparison of the disputed sarees with pure silk samples, physical verification, admitted facts, and market price comparison provided sufficient material for the Tribunal&#039;s conclusion. A factual finding can be interfered with only if there is no evidence or if it is perverse; mere disagreement between authorities does not convert it into a legal issue. The reference therefore did not disclose a question of law, and the revisional challenge failed, leaving the Tribunal&#039;s view undisturbed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=164584</link>
      <description>A finding that a dealer was not dealing in pure silk sarees was treated as an inference from primary facts, not a question of law. The court held that comparison of the disputed sarees with pure silk samples, physical verification, admitted facts, and market price comparison provided sufficient material for the Tribunal&#039;s conclusion. A factual finding can be interfered with only if there is no evidence or if it is perverse; mere disagreement between authorities does not convert it into a legal issue. The reference therefore did not disclose a question of law, and the revisional challenge failed, leaving the Tribunal&#039;s view undisturbed.</description>
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