Revisional interference unavailable where factual findings showed valid Form-C use and no false representation in purchase penalty dispute.

Penalty imposed for purchase of a J.C.B. machine against Form-C was not interfered with in revision because the Tribunal's findings were factual and showed that Form-C had been issued by the assessing authority itself, the machine had been purchased against that form, and no false representation was involved. As no perversity or legal error was demonstrated, revisional interference under section 58 of the U.P. Value Added Tax Act, 2008 was not warranted on merits. The penalty order therefore remained undisturbed.

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Issues: Whether the penalty sustained in relation to purchase of a J.C.B. machine against Form-C warranted interference in revision under section 58 of the U.P. Value Added Tax Act, 2008.

Analysis: The Tribunal had recorded that Form-C was issued by the assessing authority itself, that the assessee had purchased the machine against that form, and that the case did not involve any false representation. These were findings of fact, and no perversity or legal error was shown to justify revisional interference.

Conclusion: The revision was not maintainable on merits against the Tribunal's factual findings, and the penalty order was not interfered with.

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