https://www.taxtmi.com/caselaws?id=420980 A tax appeal lies only if it raises a substantial question of law; where the dispute turns on factual assessment of the taxpayer's activities and supporting material, no such question arises. The High Court treated the Appellate Board's findings as purely factual and found no statutory violation, so the appeal was not maintainable on merits and was rejected at the admission stage. On merger, dismissal of the departmental appeal was treated as confirming the lower appellate authority's order, leaving the rebate earlier granted to the taxpayer undisturbed. en-us Wed, 30 Mar 2022 00:00:00 +0530 Fri, 15 Apr 2022 08:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420980 A tax appeal lies only if it raises a substantial question of law; where the dispute turns on factual assessment of the taxpayer's activities and supporting material, no such question arises. The High Court treated the Appellate Board's findings as purely factual and found no statutory violation, so the appeal was not maintainable on merits and was rejected at the admission stage. On merger, dismissal of the departmental appeal was treated as confirming the lower appellate authority's order, leaving the rebate earlier granted to the taxpayer undisturbed. Case-Laws VAT and Sales Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420980