https://www.taxtmi.com/caselaws?id=196596 Fraud and collusion pleaded by the defendant were not established, because the evidence on the tobacco consignment, the movement of goods, and the relationship between the claimant and his father did not show any prior meeting of minds, deliberate alteration of marks, or other concerted fraud. The governing principle applied was that fraud must be proved beyond reasonable doubt and cannot rest on suspicion, however strong. The plea therefore failed, and the decree in favour of the claimant was upheld. en-us Tue, 09 Dec 1975 00:00:00 +0530 Fri, 08 Dec 2017 14:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196596 Fraud and collusion pleaded by the defendant were not established, because the evidence on the tobacco consignment, the movement of goods, and the relationship between the claimant and his father did not show any prior meeting of minds, deliberate alteration of marks, or other concerted fraud. The governing principle applied was that fraud must be proved beyond reasonable doubt and cannot rest on suspicion, however strong. The plea therefore failed, and the decree in favour of the claimant was upheld. Case-Laws Indian Laws Tue, 09 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196596