https://www.taxtmi.com/caselaws?id=173594 A finding of fact may be interfered with where it rests on an incorrect assumption that relevant records were not produced or where material evidence is ignored. The High Court held that the Tribunal had not properly examined the original record or the contemporaneous material bearing on the alleged amendment of the recognition certificate under the U.P. Trade Tax Act. Because the dispute depended on scrutiny of the receipt register and related evidence, the Tribunal's conclusion could not stand. The order was set aside and the matter remitted for fresh adjudication on the complete material. en-us Wed, 06 Apr 2005 00:00:00 +0530 Fri, 18 Sep 2015 10:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173594 A finding of fact may be interfered with where it rests on an incorrect assumption that relevant records were not produced or where material evidence is ignored. The High Court held that the Tribunal had not properly examined the original record or the contemporaneous material bearing on the alleged amendment of the recognition certificate under the U.P. Trade Tax Act. Because the dispute depended on scrutiny of the receipt register and related evidence, the Tribunal's conclusion could not stand. The order was set aside and the matter remitted for fresh adjudication on the complete material. Case-Laws VAT and Sales Tax Wed, 06 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173594