https://www.taxtmi.com/caselaws?id=154459 Sufficient cause was shown for the delayed filing of the revisions, so the delay was excused and the matters could be heard on merits. In revision under section 11(1) of the U.P. Sales Tax Act, 1948, the Tribunal's acceptance of the assessee's account books was treated as a finding of fact because it rested on reasons given for accepting the books and the explanation for missing supporting records. Such factual findings could not be reopened in revision unless they were unsupported by evidence, based on inadmissible evidence, or contrary to evidence. No revisional interference was warranted, and the revisions were dismissed. en-us Mon, 16 Sep 1985 00:00:00 +0530 Wed, 21 Aug 2013 16:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154459 Sufficient cause was shown for the delayed filing of the revisions, so the delay was excused and the matters could be heard on merits. In revision under section 11(1) of the U.P. Sales Tax Act, 1948, the Tribunal's acceptance of the assessee's account books was treated as a finding of fact because it rested on reasons given for accepting the books and the explanation for missing supporting records. Such factual findings could not be reopened in revision unless they were unsupported by evidence, based on inadmissible evidence, or contrary to evidence. No revisional interference was warranted, and the revisions were dismissed. Case-Laws VAT and Sales Tax Mon, 16 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154459