Dollar Company, Madras vs Collector Of Madras on 1 May, 1975
"14................ Though the appellate court is within its right to take a different view on a question of fact, that should be done after adverting to the reasons given by the trial judge in arriving at the finding in question............. The appellate court should interfere with the judgment under appeal not because it is not right, but when it is shown to be wrong, as observed by three Judge Bench of this Court in Dollar Co. v. Collector of Madras .................