Revisional interference not warranted where exemption dispute was remanded for fresh consideration and no question of law arose.

Revisional interference under section 11 of the U.P. Trade Tax Act, 1948 was held unnecessary where the Tribunal had already remanded the exemption dispute to the First Appellate Authority for fresh consideration under Rule 12-A. The Court noted that the assessee's claim, including compliance with the Form-3A requirement, could be urged before the appellate authority in the remanded proceedings, and therefore no question of law arose for revisional examination. The revisions were disposed of, leaving the exemption issue to be determined afresh by the First Appellate Authority in accordance with the Tribunal's remand.

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Issues: Whether the revisional court should interfere under section 11 of the U.P. Trade Tax Act, 1948 in a matter remanded by the Tribunal to the First Appellate Authority for reconsideration of the assessee's claim to exemption under Rule 12-A.

Analysis: The revisions related to assessment years 1997-98 and 1998-99. The Tribunal had already set aside the first appellate order and remanded the matter to the First Appellate Authority for a fresh look, including compliance regarding filing and submission of Form-3A under the relevant rule. The Court found no question of law warranting exercise of revisional powers and noted that all pleas, including reliance on the Tribunal's earlier decision, could be raised before the First Appellate Authority in the remanded proceedings.

Conclusion: No revisional interference was warranted and the revisions were disposed of, leaving the parties to agitate their claims before the First Appellate Authority.

Final Conclusion: The matter was not decided on the merits of the exemption claim and was left to be determined afresh by the First Appellate Authority in accordance with the Tribunal's remand.

Ratio Decidendi: Revisional interference is not called for where no question of law arises and the dispute has already been remanded for fresh consideration by the appellate authority.

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