https://www.taxtmi.com/caselaws?id=160144 A pure finding of fact by the Tribunal that purchases were made on behalf of ex-U.P. principals, and not on the dealer's own account, could not be disturbed in revision absent illegality. On that factual basis, the transactions were treated as occurring in the course of inter-State trade and commerce, so no taxable inter-State sales arose under the U.P. Trade Tax Act. The revisional court found no jurisdictional error or legal infirmity warranting interference under section 11 of the U.P. Trade Tax Act, 1948, and the Tribunal's finding was left undisturbed. en-us Tue, 24 Aug 1999 00:00:00 +0530 Tue, 10 Dec 2013 16:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160144 A pure finding of fact by the Tribunal that purchases were made on behalf of ex-U.P. principals, and not on the dealer's own account, could not be disturbed in revision absent illegality. On that factual basis, the transactions were treated as occurring in the course of inter-State trade and commerce, so no taxable inter-State sales arose under the U.P. Trade Tax Act. The revisional court found no jurisdictional error or legal infirmity warranting interference under section 11 of the U.P. Trade Tax Act, 1948, and the Tribunal's finding was left undisturbed. Case-Laws VAT and Sales Tax Tue, 24 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160144