https://www.taxtmi.com/caselaws?id=164067 Section 10B of the U.P. Trade Tax Act confers wide revisional power to correct illegality or impropriety, including non-consideration of material already available on record. Here, the assessment had been completed summarily, and the revisional authority relied on material suggesting the dealer dealt in raw hides and skins. The crucial question was whether information from road checking and transportation of raw hides was already on record before the assessment order. Because the Tribunal did not return a finding on that decisive factual issue, its order could not be sustained and the revision was allowed in favour of the Revenue. en-us Mon, 11 Aug 2008 00:00:00 +0530 Thu, 17 Apr 2014 12:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164067 Section 10B of the U.P. Trade Tax Act confers wide revisional power to correct illegality or impropriety, including non-consideration of material already available on record. Here, the assessment had been completed summarily, and the revisional authority relied on material suggesting the dealer dealt in raw hides and skins. The crucial question was whether information from road checking and transportation of raw hides was already on record before the assessment order. Because the Tribunal did not return a finding on that decisive factual issue, its order could not be sustained and the revision was allowed in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 11 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164067