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    <title>2016 (11) TMI 463 - GUJARAT HIGH COURT</title>
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    <description>Findings based on appreciation of evidence were upheld where the Tribunal accepted consignment sale transactions as genuine on the strength of proforma invoices, gate passes, lorry receipts, Form 45A declarations, bank entries, and F Forms, together with the Maharashtra Government report. As those findings were supported by the record and were not shown to be perverse or contrary to evidence, they did not give rise to any substantial question of law. The tax appeal therefore failed and the Tribunal&#039;s order in favour of the assessee remained undisturbed.</description>
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      <description>Findings based on appreciation of evidence were upheld where the Tribunal accepted consignment sale transactions as genuine on the strength of proforma invoices, gate passes, lorry receipts, Form 45A declarations, bank entries, and F Forms, together with the Maharashtra Government report. As those findings were supported by the record and were not shown to be perverse or contrary to evidence, they did not give rise to any substantial question of law. The tax appeal therefore failed and the Tribunal&#039;s order in favour of the assessee remained undisturbed.</description>
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