38 S.B. CIVIL REVISION PETITION NO.41/2008. A.C.T.O. Vs. Shanti Marbles Date of Order :: 22nd April 2008. HON'BLE MR. JUSTICE DINESH MAHESHWARI Mr. V.K. Mathur ] Mr. Rishabh Sancheti ], for the petitioner. ..... BY THE COURT: Having heard learned counsel appearing for the petitioner and having perused the material placed on record, this Court is unable to find any question of law worth consideration in this matter. The findings as recorded by the Appellate Authorities are essentially the findings on facts with reference to the material available on record. The learned Appellate Authorities have pointed out that the Assessing Officer though proceeded to base its decision on the fact that the disputed transactions were not entered in the account-books of the dealer but failed to take into account the credit notes, goods returning memos, and accounts of the concerned sellers as produced by the dealer on record. The learned Appellate Authorities do not appear to have committed any illegality in setting aside the demand as created after finding that relevant material on record was omitted from consideration by the Assessing Officer. The Revision Petition does not involve any question of law and is, therefore, rejected. (DINESH MAHESHWARI ), J. Mohan/