https://www.taxtmi.com/caselaws?id=380492 Revisional jurisdiction under Section 10-B of the U.P. Trade Tax Act was upheld where inquiry and survey material showed truck-loaded wheat and rice, stock discrepancy, and non-production of books for verification. The revisional authority found that the assessing authority had ignored this material and lawfully corrected the assessment by enhancing turnover and tax liability on the basis that the goods loaded on the truck belonged to the assessee. The Tribunal affirmed those factual findings, and the revisional court treated them as evidence-based conclusions requiring no interference. en-us Mon, 13 May 2019 00:00:00 +0530 Thu, 23 May 2019 07:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380492 Revisional jurisdiction under Section 10-B of the U.P. Trade Tax Act was upheld where inquiry and survey material showed truck-loaded wheat and rice, stock discrepancy, and non-production of books for verification. The revisional authority found that the assessing authority had ignored this material and lawfully corrected the assessment by enhancing turnover and tax liability on the basis that the goods loaded on the truck belonged to the assessee. The Tribunal affirmed those factual findings, and the revisional court treated them as evidence-based conclusions requiring no interference. Case-Laws VAT and Sales Tax Mon, 13 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380492