https://www.taxtmi.com/caselaws?id=275316 Revisional interference under section 11 of the U.P. Trade Tax Act, 1948 was held unnecessary where the Tribunal had already remanded the exemption dispute to the First Appellate Authority for fresh consideration under Rule 12-A. The Court noted that the assessee's claim, including compliance with the Form-3A requirement, could be urged before the appellate authority in the remanded proceedings, and therefore no question of law arose for revisional examination. The revisions were disposed of, leaving the exemption issue to be determined afresh by the First Appellate Authority in accordance with the Tribunal's remand. en-us Thu, 12 Apr 2018 00:00:00 +0530 Thu, 27 Sep 2018 06:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275316 Revisional interference under section 11 of the U.P. Trade Tax Act, 1948 was held unnecessary where the Tribunal had already remanded the exemption dispute to the First Appellate Authority for fresh consideration under Rule 12-A. The Court noted that the assessee's claim, including compliance with the Form-3A requirement, could be urged before the appellate authority in the remanded proceedings, and therefore no question of law arose for revisional examination. The revisions were disposed of, leaving the exemption issue to be determined afresh by the First Appellate Authority in accordance with the Tribunal's remand. Case-Laws VAT and Sales Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275316