2015 (5) TMI 413

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..... uality Prime Tinplates to M/s. Raja Crown and Cans Pvt. Ltd. If there is no evidence pointed out to support this fact, then we do not see how the Tribunal committed any error in allowing the Appeals partly. The levy of Sales Tax at 8% on Custom Duty in the present case was not justified and rightly deleted. These are not findings which would raise any wider questions and particularly of law. In the peculiar facts and circumstances and looking into the documents produced, the Tribunal concluded that there is no evidence to support the concurrent finding as rendered by the Assessing Authority as well as the Appellate Authority. - finding does not raise any question of law for being answered and opined upon by this Court - Decided against Reve .....

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..... declaration in Form 'C'. 4. Aggrieved by such assessment orders, the Respondent dealer preferred First Appeals before the Joint Commissioner of Sales Tax (Appeals) I, Mumbai City Division, Mumbai. He confirmed the decision of the Assessment Officer. 5. The matter was carried to the Maharashtra Sales Tax Tribunal by the dealer, which partly allowed the Second Appeals. The Tribunal confirmed the tax levied on interstate sales, but set aside the levying of custom duty at 8% by the Additional Commissioner of Sales Tax and which application was dismissed by the Tribunal on 27th July, 2012. 6. It is in the above circumstances, reference application Nos.59 of 2012 and 60 of 2012 arising out of the two Second Appeals came to be pr .....

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..... ing the Appeals partly. The levy of Sales Tax at 8% on Custom Duty in the present case was not justified and rightly deleted. These are not findings which would raise any wider questions and particularly of law. In the peculiar facts and circumstances and looking into the documents produced, the Tribunal concluded that there is no evidence to support the concurrent finding as rendered by the Assessing Authority as well as the Appellate Authority. In the absence of all this, their conclusion was not upheld. This aspect has not only been gone into in details in the second appellate order, but also in the order passed on the rectification applications and the reference applications. The said finding does not raise any question of law for being .....

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