https://www.taxtmi.com/caselaws?id=249326 Revision under the U.P. Trade Tax Act required compliance with the High Court Rules on service, including filing an affidavit of service within the prescribed time or showing valid reasons for delay. Where no affidavit had been filed for years and the opposite party remained unserved, the revision was treated as not maintainable for breach of a mandatory procedural requirement. The note also states that concurrent findings recorded by the appellate authorities were not interfered with in revision because no factual or legal error was demonstrated, so revisional interference was unwarranted on merits as well. en-us Thu, 03 Jul 2014 00:00:00 +0530 Thu, 10 Jul 2014 10:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249326 Revision under the U.P. Trade Tax Act required compliance with the High Court Rules on service, including filing an affidavit of service within the prescribed time or showing valid reasons for delay. Where no affidavit had been filed for years and the opposite party remained unserved, the revision was treated as not maintainable for breach of a mandatory procedural requirement. The note also states that concurrent findings recorded by the appellate authorities were not interfered with in revision because no factual or legal error was demonstrated, so revisional interference was unwarranted on merits as well. Case-Laws VAT and Sales Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249326