https://www.taxtmi.com/caselaws?id=105868 Revisional jurisdiction under section 11 of the Uttar Pradesh Trade Tax Act, 1948 is confined to a precisely formulated question of law, and the High Court cannot reappreciate evidence as if sitting in second appeal. The Supreme Court held that the High Court had to first identify whether any question of law arose from the Tribunal's order and then decide only that question within the statutory limits. Because the impugned judgment proceeded without properly formulating the legal issue, the order could not be sustained. The High Court's order was set aside and the matter remitted for fresh consideration in accordance with section 11. en-us Thu, 22 Mar 2007 00:00:00 +0530 Mon, 30 Jun 2014 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105868 Revisional jurisdiction under section 11 of the Uttar Pradesh Trade Tax Act, 1948 is confined to a precisely formulated question of law, and the High Court cannot reappreciate evidence as if sitting in second appeal. The Supreme Court held that the High Court had to first identify whether any question of law arose from the Tribunal's order and then decide only that question within the statutory limits. Because the impugned judgment proceeded without properly formulating the legal issue, the order could not be sustained. The High Court's order was set aside and the matter remitted for fresh consideration in accordance with section 11. Case-Laws VAT and Sales Tax Thu, 22 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105868