https://www.taxtmi.com/caselaws?id=161164 Revisional jurisdiction under section 41 of the Kerala General Sales Tax Act is confined to questions of law and does not extend to reappreciation of pure findings of fact. On the materials considered by the assessment and appellate authorities, there was no reliable basis to hold that the assessee was carrying on the business of manufacturing or selling bricks during the relevant years. The record pointed instead to employment elsewhere, absence of a supporting licence, and inconclusive evidence from the alleged loan and local enquiry. The Tribunal's cancellation of the assessment order was therefore left undisturbed, and the revision was rejected. en-us Fri, 06 Sep 1996 00:00:00 +0530 Wed, 08 Jan 2014 16:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161164 Revisional jurisdiction under section 41 of the Kerala General Sales Tax Act is confined to questions of law and does not extend to reappreciation of pure findings of fact. On the materials considered by the assessment and appellate authorities, there was no reliable basis to hold that the assessee was carrying on the business of manufacturing or selling bricks during the relevant years. The record pointed instead to employment elsewhere, absence of a supporting licence, and inconclusive evidence from the alleged loan and local enquiry. The Tribunal's cancellation of the assessment order was therefore left undisturbed, and the revision was rejected. Case-Laws VAT and Sales Tax Fri, 06 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161164