https://www.taxtmi.com/caselaws?id=48146 Revisional jurisdiction under Section 11 of the Uttar Pradesh Trade Tax Act is confined to questions of law and must be exercised on precisely formulated legal issues. Where the departmental authorities and the Tribunal have recorded concurrent factual findings, based on physical verification and examination of documents, that the goods in the vehicle did not match the transit papers, the High Court cannot interfere merely because another view of the evidence is possible. Absent any demonstrated infirmity in those findings, revisional interference on facts is impermissible. The principle is that bona fide concurrent findings of fact cannot be disturbed in revision limited to questions of law. en-us Tue, 26 Feb 2008 00:00:00 +0530 Thu, 05 Jun 2014 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48146 Revisional jurisdiction under Section 11 of the Uttar Pradesh Trade Tax Act is confined to questions of law and must be exercised on precisely formulated legal issues. Where the departmental authorities and the Tribunal have recorded concurrent factual findings, based on physical verification and examination of documents, that the goods in the vehicle did not match the transit papers, the High Court cannot interfere merely because another view of the evidence is possible. Absent any demonstrated infirmity in those findings, revisional interference on facts is impermissible. The principle is that bona fide concurrent findings of fact cannot be disturbed in revision limited to questions of law. Case-Laws VAT and Sales Tax Tue, 26 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48146