https://www.taxtmi.com/caselaws?id=161247 Turnover enhancement under the U.P. Trade Tax Act was not disturbed because the Tribunal's finding that the manufactured goods were excisable goods was treated as a factual determination, and no illegality was shown in revision. Refund of central sales tax collected on turnover later held exempt was also upheld because the earlier, unconstitutional version of section 29-A could not bar repayment. The later validity ruling concerning a different insertion of section 29-A did not affect the binding force of the invalidation relevant to the refund claim. The Tribunal's order was sustained on both issues. en-us Mon, 07 Apr 1997 00:00:00 +0530 Fri, 10 Jan 2014 17:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161247 Turnover enhancement under the U.P. Trade Tax Act was not disturbed because the Tribunal's finding that the manufactured goods were excisable goods was treated as a factual determination, and no illegality was shown in revision. Refund of central sales tax collected on turnover later held exempt was also upheld because the earlier, unconstitutional version of section 29-A could not bar repayment. The later validity ruling concerning a different insertion of section 29-A did not affect the binding force of the invalidation relevant to the refund claim. The Tribunal's order was sustained on both issues. Case-Laws VAT and Sales Tax Mon, 07 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161247