https://www.taxtmi.com/caselaws?id=757814 Concurrent factual findings that claimed purchases from Rajasthan dealers were not supported by reliable evidence, that transaction records showed journal entries rather than genuine banking movement, and that bona fide exempt sales were not established were upheld. The Gujarat HC held that the record disclosed no perversity in the authorities' findings and that a mere reappraisal of evidence did not give rise to any substantial question of law under the Gujarat Value Added Tax Act, 2003. The adverse tax demand and related findings therefore remained undisturbed, and second appeal interference was declined. en-us Fri, 16 Aug 2024 00:00:00 +0530 Tue, 03 Sep 2024 08:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757814 Concurrent factual findings that claimed purchases from Rajasthan dealers were not supported by reliable evidence, that transaction records showed journal entries rather than genuine banking movement, and that bona fide exempt sales were not established were upheld. The Gujarat HC held that the record disclosed no perversity in the authorities' findings and that a mere reappraisal of evidence did not give rise to any substantial question of law under the Gujarat Value Added Tax Act, 2003. The adverse tax demand and related findings therefore remained undisturbed, and second appeal interference was declined. Case-Laws VAT and Sales Tax Fri, 16 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757814