https://www.taxtmi.com/caselaws?id=420847 In reassessment proceedings under the U.P. Trade Tax Act, the Tribunal was expected to decide the controversy on the material already on record rather than sustain repeated remand. The Court noted that the revenue carried a heavy burden in reassessment matters and that the Tribunal, as the fact-finding forum, should examine both the legal and factual questions itself. It also held that the first appellate authority was not barred from considering factual aspects under Section 9. The remand order was set aside and the matter sent back to the Tribunal for fresh decision on the existing material. en-us Wed, 06 Apr 2022 00:00:00 +0530 Tue, 12 Apr 2022 09:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420847 In reassessment proceedings under the U.P. Trade Tax Act, the Tribunal was expected to decide the controversy on the material already on record rather than sustain repeated remand. The Court noted that the revenue carried a heavy burden in reassessment matters and that the Tribunal, as the fact-finding forum, should examine both the legal and factual questions itself. It also held that the first appellate authority was not barred from considering factual aspects under Section 9. The remand order was set aside and the matter sent back to the Tribunal for fresh decision on the existing material. Case-Laws VAT and Sales Tax Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420847