https://www.taxtmi.com/caselaws?id=159014 The Tribunal's finding that the dealer was not a manufacturer and had purchased ice-cream within Uttar Pradesh from a manufacturer at Sahibabad, rather than importing it from outside the State, was based on a detailed appraisal of the record. The High Court held that the questions whether the goods were imported or locally purchased were pure questions of fact, and no legal error in the Tribunal's determination was shown. No question of law arose from the Tribunal's order, so the revision was not maintainable on the facts found. en-us Wed, 22 Nov 1995 00:00:00 +0530 Wed, 13 Nov 2013 14:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159014 The Tribunal's finding that the dealer was not a manufacturer and had purchased ice-cream within Uttar Pradesh from a manufacturer at Sahibabad, rather than importing it from outside the State, was based on a detailed appraisal of the record. The High Court held that the questions whether the goods were imported or locally purchased were pure questions of fact, and no legal error in the Tribunal's determination was shown. No question of law arose from the Tribunal's order, so the revision was not maintainable on the facts found. Case-Laws VAT and Sales Tax Wed, 22 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159014