2013 (9) TMI 983

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....the petitioner. P. Rajkumar for the respondent. ORDER The Revenue is on revision as against the order passed by the Sales Tax Appellate Tribunal dated July 2, 2003 relating to the assessment year 1996-97 raising the following questions of law : "(1) Whether, in the facts and circumstances of the case, the Tribunal being the final fact-finding authority, has failed to appreciate the mat....

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....es, Bangalore-2, for the reason that the bill accompanying the movement was dated October 7, 1996 and the quantity was 50 cases whereas the transport was of 100 cases. On perusal of relevant pages of the ledger and form 8 Register for the assessment year 1996-97, the Tribunal found that 100 cases of insulation varnsih purchased from M/s. Mysore Enterprises, Bangalore-2 vide bill No. 1865 dated Nov....