https://www.taxtmi.com/caselaws?id=392032 Revision under the U.P. Value Added Tax Act, 2008 was confined to questions of law arising from the Tribunal's order, so a new issue not raised or canvassed before the appellate authorities could not be examined. The assessee failed to produce material showing that the disputed wheat, rice and related transactions were confined to PDS supplies, and the controversy before the statutory authorities remained centred on rate and valuation. The claimed PDS exemption therefore could not be entertained in revision, because a question neither raised before the Tribunal nor dealt with by it does not arise for revisional consideration. en-us Mon, 03 Feb 2020 00:00:00 +0530 Wed, 12 Feb 2020 07:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392032 Revision under the U.P. Value Added Tax Act, 2008 was confined to questions of law arising from the Tribunal's order, so a new issue not raised or canvassed before the appellate authorities could not be examined. The assessee failed to produce material showing that the disputed wheat, rice and related transactions were confined to PDS supplies, and the controversy before the statutory authorities remained centred on rate and valuation. The claimed PDS exemption therefore could not be entertained in revision, because a question neither raised before the Tribunal nor dealt with by it does not arise for revisional consideration. Case-Laws VAT and Sales Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392032