https://www.taxtmi.com/caselaws?id=249036 In revision under section 11 of the U.P. Trade Tax Act, the High Court's interference with concurrent factual findings was impermissible because revisional jurisdiction extends only to questions of law unless the findings are perverse, legally unsustainable, or cause grave injustice. The Tribunal had found that burnt mobil oil was purchased from unregistered dealers and used as raw material to manufacture refined mobil oil, so the goods were not sold in the same form and condition. A precedent relied on by the High Court was materially different on its facts and could not justify disturbing those findings. The order was set aside and the revisions were remanded for fresh consideration within the limits of revisional jurisdiction. en-us Wed, 10 Aug 2011 00:00:00 +0530 Wed, 02 Jul 2014 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249036 In revision under section 11 of the U.P. Trade Tax Act, the High Court's interference with concurrent factual findings was impermissible because revisional jurisdiction extends only to questions of law unless the findings are perverse, legally unsustainable, or cause grave injustice. The Tribunal had found that burnt mobil oil was purchased from unregistered dealers and used as raw material to manufacture refined mobil oil, so the goods were not sold in the same form and condition. A precedent relied on by the High Court was materially different on its facts and could not justify disturbing those findings. The order was set aside and the revisions were remanded for fresh consideration within the limits of revisional jurisdiction. Case-Laws VAT and Sales Tax Wed, 10 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249036