9911796707
TMI Blog1991 (4) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal under section 69 of the Gujarat Sales Tax Act, 1969 to this Court for its decision. "Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that no implied purchase of empty gunny bags took place in the transactions of purchase of groundnuts effected by the applicant-mills and that, consequently, the value of the empty gunny bags subsequently sold by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be said that the finding recorded by it is perverse and in that sense a question of law does arise as per the judgment of the Tribunal. No such material appears to have been produced before the Assistant Commissioner. Before the Tribunal also such material does not appear to have been produced in the sense that it was tendered as additional evidence after obtaining an order of the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commerce was not taken into consideration, and that the Tribunal wrongly assumed that when two dealers in the very nature of things enter into agreement for purchase and sale of groundnuts, there would not have been any stipulation either express or implied about the purchase of empty bags or payment of their price. So far as the certificate of Mahuva Chambers of Commerce is concerned, the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n if that inference cannot be said to be correct, merely on the basis of that inference, it cannot be said that the finding which the Tribunal arrived at is perverse. 4.. As the question which is referred to us is really a question of fact and not a question of law, we decline to answer the same. This reference is disposed of accordingly with no order as to costs. Reference disposed of according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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