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    <title>2017 (4) TMI 256 - RAJASTHAN HIGH COURT</title>
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    <description>Concurrent factual findings that Form ST-17 had been misused and that no purchases were made from the named dealer were upheld, because the assessee had promptly reported the theft or misuse and lodged an FIR, while the revenue failed to prove the alleged taxable transaction by proper verification. As the dispute depended on appreciation of evidence and no perversity or substantial question of law was shown, writ interference was refused and the levy was not sustained.</description>
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      <description>Concurrent factual findings that Form ST-17 had been misused and that no purchases were made from the named dealer were upheld, because the assessee had promptly reported the theft or misuse and lodged an FIR, while the revenue failed to prove the alleged taxable transaction by proper verification. As the dispute depended on appreciation of evidence and no perversity or substantial question of law was shown, writ interference was refused and the levy was not sustained.</description>
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