https://www.taxtmi.com/caselaws?id=157820 In an exemption-certification dispute under the U.P. Trade Tax Act, the High Court held that the Tribunal should not have remanded the matter when the material needed to decide whether the industrial unit had remained closed for more than six months was already on record. It emphasised that, where the factual controversy can be resolved on the existing evidence and the matter has been pending for a long time, the forum should record its own finding rather than send the case back for another round of adjudication. The Court also noted that a public servant's statement made in discharge of statutory duties carries a presumption of regularity under section 114 of the Indian Evidence Act. en-us Tue, 25 Jul 1995 00:00:00 +0530 Thu, 10 Oct 2013 18:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157820 In an exemption-certification dispute under the U.P. Trade Tax Act, the High Court held that the Tribunal should not have remanded the matter when the material needed to decide whether the industrial unit had remained closed for more than six months was already on record. It emphasised that, where the factual controversy can be resolved on the existing evidence and the matter has been pending for a long time, the forum should record its own finding rather than send the case back for another round of adjudication. The Court also noted that a public servant's statement made in discharge of statutory duties carries a presumption of regularity under section 114 of the Indian Evidence Act. Case-Laws VAT and Sales Tax Tue, 25 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157820