https://www.taxtmi.com/caselaws?id=172424 Revisional jurisdiction under Section 11 of the U.P. Sales Tax Act is confined to questions of law arising from the Tribunal's order, so a claim not raised before the assessing authority, appellate authority, or Tribunal cannot be introduced for the first time in revision. The court distinguished earlier breakage-allowance cases because they proceeded on undisputed facts or trade practice and did not expand revisional power. The 5% breakage allowance claim in brick manufacture was therefore not entertainable in revision and was rejected. en-us Fri, 03 Aug 2007 00:00:00 +0530 Fri, 21 Aug 2015 12:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172424 Revisional jurisdiction under Section 11 of the U.P. Sales Tax Act is confined to questions of law arising from the Tribunal's order, so a claim not raised before the assessing authority, appellate authority, or Tribunal cannot be introduced for the first time in revision. The court distinguished earlier breakage-allowance cases because they proceeded on undisputed facts or trade practice and did not expand revisional power. The 5% breakage allowance claim in brick manufacture was therefore not entertainable in revision and was rejected. Case-Laws VAT and Sales Tax Fri, 03 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172424