https://www.taxtmi.com/caselaws?id=251643 Revisional jurisdiction is limited to questions arising from the Tribunal's order, so a ground not raised before the Tribunal and not dealt with by it cannot ordinarily be introduced in revision. The Court therefore rejected the new ground. On the seizure issue, the Tribunal's factual finding that the transactions were duly recorded and that there was no material showing intent to evade tax was not shown to be perverse. The seizure of goods and demand for security were therefore unjustified, and the order directing release of the goods was sustained. en-us Fri, 11 Jul 2014 00:00:00 +0530 Sat, 19 Sep 2015 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251643 Revisional jurisdiction is limited to questions arising from the Tribunal's order, so a ground not raised before the Tribunal and not dealt with by it cannot ordinarily be introduced in revision. The Court therefore rejected the new ground. On the seizure issue, the Tribunal's factual finding that the transactions were duly recorded and that there was no material showing intent to evade tax was not shown to be perverse. The seizure of goods and demand for security were therefore unjustified, and the order directing release of the goods was sustained. Case-Laws VAT and Sales Tax Fri, 11 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251643