https://www.taxtmi.com/caselaws?id=249409 A revision under Section 11(1) of the U.P. Trade Tax Act was held not maintainable because the mandatory affidavit of service required by the High Court Rules had not been filed for years and the assessee had not been served; the Court treated the service requirement as essential, with relaxation available only on sufficient reason within the prescribed time, so non-compliance was fatal. The Court also held that the Tribunal's findings were purely factual and no perversity, illegality, or error of law was shown, so no substantial question of law arose. The revision was therefore rejected against the Revenue. en-us Thu, 03 Jul 2014 00:00:00 +0530 Sat, 12 Jul 2014 21:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249409 A revision under Section 11(1) of the U.P. Trade Tax Act was held not maintainable because the mandatory affidavit of service required by the High Court Rules had not been filed for years and the assessee had not been served; the Court treated the service requirement as essential, with relaxation available only on sufficient reason within the prescribed time, so non-compliance was fatal. The Court also held that the Tribunal's findings were purely factual and no perversity, illegality, or error of law was shown, so no substantial question of law arose. The revision was therefore rejected against the Revenue. Case-Laws VAT and Sales Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249409