https://www.taxtmi.com/caselaws?id=242938 Revisional jurisdiction under the applicable trade tax law is limited to questions of law, so mere disagreement with concurrent factual findings does not justify interference. Where account books were rejected on material from a survey and the authorities found the supporting affidavit inconsistent with seized diary entries, the objection that the affidavit-maker was not examined and cross-examination was refused did not raise a legal issue. Because the affidavit was filed by the assessee itself, the witness was treated as the assessee's own witness, and no enforceable right to compel cross-examination of the department was shown. No perversity, patent illegality, or record contradiction was established. en-us Thu, 09 Jan 2014 00:00:00 +0530 Thu, 23 Jan 2014 07:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242938 Revisional jurisdiction under the applicable trade tax law is limited to questions of law, so mere disagreement with concurrent factual findings does not justify interference. Where account books were rejected on material from a survey and the authorities found the supporting affidavit inconsistent with seized diary entries, the objection that the affidavit-maker was not examined and cross-examination was refused did not raise a legal issue. Because the affidavit was filed by the assessee itself, the witness was treated as the assessee's own witness, and no enforceable right to compel cross-examination of the department was shown. No perversity, patent illegality, or record contradiction was established. Case-Laws VAT and Sales Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242938