https://www.taxtmi.com/caselaws?id=154523 Acceptance or rejection of account books is ordinarily a question of fact, and revisional interference under section 11(1) of the U.P. Sales Tax Act, 1948 is confined to findings unsupported by evidence, based on inadmissible evidence, or contrary to the record. The Tribunal had given reasons for accepting the assessee's account books, and the High Court found no infirmity in that factual determination. Mere disagreement with the appreciation or sufficiency of evidence did not raise a question of law. The revisional challenge therefore failed, and the Tribunal's factual finding was left undisturbed. en-us Thu, 28 Nov 1985 00:00:00 +0530 Thu, 22 Aug 2013 18:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154523 Acceptance or rejection of account books is ordinarily a question of fact, and revisional interference under section 11(1) of the U.P. Sales Tax Act, 1948 is confined to findings unsupported by evidence, based on inadmissible evidence, or contrary to the record. The Tribunal had given reasons for accepting the assessee's account books, and the High Court found no infirmity in that factual determination. Mere disagreement with the appreciation or sufficiency of evidence did not raise a question of law. The revisional challenge therefore failed, and the Tribunal's factual finding was left undisturbed. Case-Laws VAT and Sales Tax Thu, 28 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154523