Appellate Tribunal is ultimate fact finding authority: Madras High Court

Wavin India Limited Vs Sales Tax Appellate Tribunal (Madras High Court)

Madras High Court held that as the Appellate Tribunal is the ultimate fact finding authority, it is incumbent on the part of the Appellate Tribunal to examine the claim on the basis of additional documents/ evidences. Accordingly, matter remanded back to Appellate Tribunal to re-examine the issue.

Facts-

Petition under Article 226 of the Constitution of India was bei

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