https://www.taxtmi.com/caselaws?id=165425 Revision under section 38 of the Tamil Nadu General Sales Tax Act was unavailable where the Revenue's challenge turned on disputed facts about whether the consignments were purchased by the assessee or returned to the consignors. The lower appellate authorities had relied on acknowledgements, correspondence, and other assessment records to accept the assessee's explanation and to find that no taxable sale under section 3 of the Central Sales Tax Act was proved. In the absence of ignored material or any legal infirmity in the appreciation of evidence, no question of law arose for revision, and interference was refused. en-us Thu, 20 Aug 2009 00:00:00 +0530 Sun, 02 Nov 2014 20:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165425 Revision under section 38 of the Tamil Nadu General Sales Tax Act was unavailable where the Revenue's challenge turned on disputed facts about whether the consignments were purchased by the assessee or returned to the consignors. The lower appellate authorities had relied on acknowledgements, correspondence, and other assessment records to accept the assessee's explanation and to find that no taxable sale under section 3 of the Central Sales Tax Act was proved. In the absence of ignored material or any legal infirmity in the appreciation of evidence, no question of law arose for revision, and interference was refused. Case-Laws VAT and Sales Tax Thu, 20 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165425