https://www.taxtmi.com/caselaws?id=164274 Revisional jurisdiction under section 11 of the U.P. Trade Tax Act is confined to questions of law and does not permit reappreciation of evidence or interference with pure findings of fact. The Tribunal had categorically found that the land was forest within the Indian Forest Act and that the standing trees sold by auction were goods liable to trade tax. Because the dispute turned on factual determination of the character of the land and trees, the revisional court could not interfere, and the Tribunal's findings were left undisturbed. en-us Wed, 10 Feb 2010 00:00:00 +0530 Thu, 16 Oct 2014 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164274 Revisional jurisdiction under section 11 of the U.P. Trade Tax Act is confined to questions of law and does not permit reappreciation of evidence or interference with pure findings of fact. The Tribunal had categorically found that the land was forest within the Indian Forest Act and that the standing trees sold by auction were goods liable to trade tax. Because the dispute turned on factual determination of the character of the land and trees, the revisional court could not interfere, and the Tribunal's findings were left undisturbed. Case-Laws VAT and Sales Tax Wed, 10 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164274