Supreme Court held that appeals regarding oral evidence credibility in serious tax cases must be heard in court, not filtered.

The Supreme Court ruled that an appeal concerning the credibility of oral evidence in a serious tax fraud case could not be filtered out. The lower court had attempted to dismiss the appeal based on procedural grounds, but the material facts required a full hearing on the evidence's reliability. Consequently, the court decided the appeal must proceed to the Court of Appeal for a substantive review.