Revisional jurisdiction limited to questions of law, not factual reappreciation, where brick business activity was not reliably proved.

Revisional jurisdiction under section 41 of the Kerala General Sales Tax Act is confined to questions of law and does not extend to reappreciation of pure findings of fact. On the materials considered by the assessment and appellate authorities, there was no reliable basis to hold that the assessee was carrying on the business of manufacturing or selling bricks during the relevant years. The record pointed instead to employment elsewhere, absence of a supporting licence, and inconclusive evidence from the alleged loan and local enquiry. The Tribunal's cancellation of the assessment order was therefore left undisturbed, and the revision was rejected.

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Issues: Whether the revision jurisdiction under section 41 of the Kerala General Sales Tax Act, 1963 permitted interference with the Tribunal's factual finding that the assessee was not carrying on the business of manufacture and sale of bricks.

Analysis: The revisional power under section 41 is confined to examining whether the Tribunal has failed to decide, or has erroneously decided, a question of law. It does not permit reappreciation of pure findings of fact. On the materials referred to in the assessment and appellate orders, there was no reliable basis to conclude that the assessee was engaged in brick manufacturing or dealing activity during the relevant assessment years. The record instead indicated employment elsewhere and absence of a supporting licence, while the alleged loan and local enquiry did not establish business activity with sufficient certainty.

Conclusion: The Tribunal's cancellation of the assessment order called for no interference, and the revision was rightly rejected.

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