https://www.taxtmi.com/caselaws?id=371232 Concurrent findings that the narrow woven goods were not exempt cotton fabrics but taxable tapes, niwar or laces were treated as findings of fact based on the nature of manufacture and the survey material, so no question of law arose. The claim of stock transfer under the Central Sales Tax Act was also rejected because seized documents, survey findings and packing material showed dispatch against prior orders and identified buyers, making the transactions sales rather than genuine stock transfers. The factual conclusions were upheld and the revisions failed. en-us Wed, 31 Oct 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371232 Concurrent findings that the narrow woven goods were not exempt cotton fabrics but taxable tapes, niwar or laces were treated as findings of fact based on the nature of manufacture and the survey material, so no question of law arose. The claim of stock transfer under the Central Sales Tax Act was also rejected because seized documents, survey findings and packing material showed dispatch against prior orders and identified buyers, making the transactions sales rather than genuine stock transfers. The factual conclusions were upheld and the revisions failed. Case-Laws VAT and Sales Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371232