https://www.taxtmi.com/caselaws?id=187928 Exemption under the U.P. Trade Tax Act was available for agricultural implements, and the assessee's regular books of account were found reliable, with no discrepancy justifying rejection. Those findings, based on appreciation of evidence and supported by records such as cash books, ledgers, vouchers and manufacturing registers, were treated as pure findings of fact. In the absence of irrelevant material or legal infirmity, revisional interference was not warranted under the Act. On that basis, the assessee's position was upheld and revision failed on merits. en-us Thu, 03 Aug 2000 00:00:00 +0530 Fri, 11 Nov 2016 16:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187928 Exemption under the U.P. Trade Tax Act was available for agricultural implements, and the assessee's regular books of account were found reliable, with no discrepancy justifying rejection. Those findings, based on appreciation of evidence and supported by records such as cash books, ledgers, vouchers and manufacturing registers, were treated as pure findings of fact. In the absence of irrelevant material or legal infirmity, revisional interference was not warranted under the Act. On that basis, the assessee's position was upheld and revision failed on merits. Case-Laws VAT and Sales Tax Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187928