https://www.taxtmi.com/caselaws?id=16117 The Tribunal's conclusion that the assessee's firms purchased old gold ornaments and manufactured new gold jewellery at their premises, supported by vouchers showing making charges, weight, purity and wastage, was based on appreciation of evidence. The Revenue's claim that only polishing was done was not supported. Because the finding turned purely on facts, it did not give rise to any question of law, and the Revenue was not entitled to a reference on the claimed Wealth-tax Act exemption. en-us Tue, 03 Mar 1998 00:00:00 +0530 Tue, 01 Sep 2009 12:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16117 The Tribunal's conclusion that the assessee's firms purchased old gold ornaments and manufactured new gold jewellery at their premises, supported by vouchers showing making charges, weight, purity and wastage, was based on appreciation of evidence. The Revenue's claim that only polishing was done was not supported. Because the finding turned purely on facts, it did not give rise to any question of law, and the Revenue was not entitled to a reference on the claimed Wealth-tax Act exemption. Case-Laws Wealth-tax Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16117