https://www.taxtmi.com/caselaws?id=172233 Under the revisional jurisdiction in Section 11 of the U.P. Trade Tax Act, the High Court cannot reappreciate evidence or disturb concurrent factual findings unless a precisely formulated question of law arises. The authorities had found, on the basis of the assessee's books of account, bills and Form C, that it was a dealer. By reassessing that material and relying on certificates to reach a different view, the High Court exceeded the limited scope of revision. The factual finding that the assessee was a dealer was therefore not open to interference, and the orders of the assessing authority and Tribunal stood restored. en-us Wed, 25 Jul 2001 00:00:00 +0530 Mon, 17 Aug 2015 11:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172233 Under the revisional jurisdiction in Section 11 of the U.P. Trade Tax Act, the High Court cannot reappreciate evidence or disturb concurrent factual findings unless a precisely formulated question of law arises. The authorities had found, on the basis of the assessee's books of account, bills and Form C, that it was a dealer. By reassessing that material and relying on certificates to reach a different view, the High Court exceeded the limited scope of revision. The factual finding that the assessee was a dealer was therefore not open to interference, and the orders of the assessing authority and Tribunal stood restored. Case-Laws VAT and Sales Tax Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172233