TMI Blog2014 (7) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that when the declaration form and other documents were found to be in order and bill vouchers have been held to be genuine therefore, no case is made out for deviating from such findings of facts. Even otherwise, I do not find any illegality or error or perversity in the orders impugned and concurrent finding and, as such, the revision petition is liable to be dismissed. No question of law ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbers, and that the order passed by the Tax Board is unjustified in the light of the subsequent judgment passed by the honourable apex court in the case of Assistant Commercial Taxes Officer v. Bajaj Electricals Ltd. [2008] 18 VST 436 (SC);. [2009] 1 SCC 308, therefore, in so far as this fact is concerned, it be decided in favour of the petitioner-Department. But he fairly concedes that there is f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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