https://www.taxtmi.com/caselaws?id=166308 A second appeal under the Bihar Value Added Tax Act was maintainable only if it raised a substantial question of law. The dispute depended on factual inferences from the search and seizure record, stock register and related documents, and the assessing authority, appellate authority and Tribunal had concurrently found that four purchases were not entered in the books and that the assessee's explanation was unacceptable. Those concurrent findings were not open to reappreciation in second appellate jurisdiction unless shown to be perverse or impossible on the record. No such perversity or legal question was established, so interference was declined and the penalty challenge failed. en-us Wed, 13 Apr 2011 00:00:00 +0530 Thu, 18 Sep 2014 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166308 A second appeal under the Bihar Value Added Tax Act was maintainable only if it raised a substantial question of law. The dispute depended on factual inferences from the search and seizure record, stock register and related documents, and the assessing authority, appellate authority and Tribunal had concurrently found that four purchases were not entered in the books and that the assessee's explanation was unacceptable. Those concurrent findings were not open to reappreciation in second appellate jurisdiction unless shown to be perverse or impossible on the record. No such perversity or legal question was established, so interference was declined and the penalty challenge failed. Case-Laws VAT and Sales Tax Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166308