https://www.taxtmi.com/caselaws?id=164681 In revision under section 11 of the U.P. Trade Tax Act, interference with the Tribunal's factual finding on suppressed turnover is confined to legal perversity or disregard of relevant material, and the High Court upheld the reduced estimate because no such error was shown. On classification, aluminium and copper wires did not fall within the concessional entry for "metals" in the tax notification, which covered minerals, ores, metals, scraps and alloys, and were therefore treated as unclassified goods. The tax-rate issue was decided in favour of the Revenue, while the turnover determination remained undisturbed. en-us Mon, 07 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 19:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164681 In revision under section 11 of the U.P. Trade Tax Act, interference with the Tribunal's factual finding on suppressed turnover is confined to legal perversity or disregard of relevant material, and the High Court upheld the reduced estimate because no such error was shown. On classification, aluminium and copper wires did not fall within the concessional entry for "metals" in the tax notification, which covered minerals, ores, metals, scraps and alloys, and were therefore treated as unclassified goods. The tax-rate issue was decided in favour of the Revenue, while the turnover determination remained undisturbed. Case-Laws VAT and Sales Tax Mon, 07 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164681