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    <title>2008 (2) TMI 429 - Supreme Court</title>
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    <description>The Supreme Court set aside the High Court&#039;s decision to interfere with the Tribunal&#039;s factual findings in a case involving discrepancies in goods transported under a Transit Pass. The Court emphasized the limited jurisdiction to address legal issues under the Central Sales Tax Act, restricting interference in factual determinations by departmental authorities. It was held that as long as the fact-finding authority&#039;s conclusions are honest and bona fide, differing perspectives on factual findings do not warrant judicial interference. The appeal was allowed without costs, underscoring the importance of respecting legal jurisdiction boundaries in such cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=48146</link>
      <description>The Supreme Court set aside the High Court&#039;s decision to interfere with the Tribunal&#039;s factual findings in a case involving discrepancies in goods transported under a Transit Pass. The Court emphasized the limited jurisdiction to address legal issues under the Central Sales Tax Act, restricting interference in factual determinations by departmental authorities. It was held that as long as the fact-finding authority&#039;s conclusions are honest and bona fide, differing perspectives on factual findings do not warrant judicial interference. The appeal was allowed without costs, underscoring the importance of respecting legal jurisdiction boundaries in such cases.</description>
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      <pubDate>Tue, 26 Feb 2008 00:00:00 +0530</pubDate>
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