https://www.taxtmi.com/caselaws?id=249621 Concurrent factual findings that the purchaser was not a genuine dealer and that the consignments were bogus were left undisturbed, because the revision court found no material basis to overturn the sales tax penalty. The authorities relied on the check-post endorsement, intelligence report, absence of proof of business at the declared address, failure to show that goods crossed the State frontier, and the doubtful nature of the C forms and related documents. A registration certificate alone was held insufficient to displace these findings, and the consistency of three fact-finding authorities meant revisional interference was unwarranted. en-us Wed, 17 Apr 2013 00:00:00 +0530 Fri, 28 Aug 2015 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249621 Concurrent factual findings that the purchaser was not a genuine dealer and that the consignments were bogus were left undisturbed, because the revision court found no material basis to overturn the sales tax penalty. The authorities relied on the check-post endorsement, intelligence report, absence of proof of business at the declared address, failure to show that goods crossed the State frontier, and the doubtful nature of the C forms and related documents. A registration certificate alone was held insufficient to displace these findings, and the consistency of three fact-finding authorities meant revisional interference was unwarranted. Case-Laws VAT and Sales Tax Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249621