https://www.taxtmi.com/caselaws?id=359899 Concurrent findings of fact in revision will not be disturbed absent perversity, and the assessee's challenge failed on that basis. Diesel oil bought at concessional rate against Form 3 Kha remained liable under the U.P. Trade Tax Act because the unit was closed, the oil was not shown to have been used in manufacture or machinery maintenance, and no supporting records were produced. Sale of bagasse was also taxable because the exemption relied on applies only where purchase tax on sugarcane has actually been paid; here, that factual foundation was missing. en-us Tue, 01 May 2018 00:00:00 +0530 Mon, 07 May 2018 08:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359899 Concurrent findings of fact in revision will not be disturbed absent perversity, and the assessee's challenge failed on that basis. Diesel oil bought at concessional rate against Form 3 Kha remained liable under the U.P. Trade Tax Act because the unit was closed, the oil was not shown to have been used in manufacture or machinery maintenance, and no supporting records were produced. Sale of bagasse was also taxable because the exemption relied on applies only where purchase tax on sugarcane has actually been paid; here, that factual foundation was missing. Case-Laws VAT and Sales Tax Tue, 01 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359899