https://www.taxtmi.com/caselaws?id=153377 Revisional jurisdiction under section 10 of the U.P. Sales Tax Act was treated as co-extensive with appellate power when invoked by a party, requiring the revising authority to independently consider all questions of fact and law raised before it. Concurrent findings by the assessing and appellate authorities did not relieve it of that duty, so a mere endorsement of earlier conclusions without independent scrutiny was treated as inadequate, and the brick kiln turnover issue was remitted for fresh consideration. By contrast, the enhancement of turnover relating to molasses rested on factual findings found free from legal infirmity and was not interfered with. en-us Fri, 16 Jan 1981 00:00:00 +0530 Tue, 23 Jul 2013 11:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153377 Revisional jurisdiction under section 10 of the U.P. Sales Tax Act was treated as co-extensive with appellate power when invoked by a party, requiring the revising authority to independently consider all questions of fact and law raised before it. Concurrent findings by the assessing and appellate authorities did not relieve it of that duty, so a mere endorsement of earlier conclusions without independent scrutiny was treated as inadequate, and the brick kiln turnover issue was remitted for fresh consideration. By contrast, the enhancement of turnover relating to molasses rested on factual findings found free from legal infirmity and was not interfered with. Case-Laws VAT and Sales Tax Fri, 16 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153377