https://www.taxtmi.com/caselaws?id=753214 In revisional trade tax proceedings, the High Court noted that it will not reappreciate factual findings where the Tribunal has relied on survey material, seized slips, and recorded reasons showing unrecorded credit sales and tax evasion; the restoration of the assessment was therefore sustained. The Court also treated ex parte disposal as valid where the party had proper notice, remained absent, and no procedural illegality or extraneous consideration was shown. The alleged recall request did not vitiate the order. The revision accordingly failed, and the assessment restored by the departmental authorities remained undisturbed. en-us Thu, 23 May 2024 00:00:00 +0530 Wed, 29 May 2024 08:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753214 In revisional trade tax proceedings, the High Court noted that it will not reappreciate factual findings where the Tribunal has relied on survey material, seized slips, and recorded reasons showing unrecorded credit sales and tax evasion; the restoration of the assessment was therefore sustained. The Court also treated ex parte disposal as valid where the party had proper notice, remained absent, and no procedural illegality or extraneous consideration was shown. The alleged recall request did not vitiate the order. The revision accordingly failed, and the assessment restored by the departmental authorities remained undisturbed. Case-Laws VAT and Sales Tax Thu, 23 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753214