UPVAT Act: Revisional jurisdiction does not empower HCs to revaluate factual evidence

Commissioner, Commercial Tax U.P. Lucknow Vs D.I.C. India Ltd. (Allahabad High Court) In the case of Commissioner, Commercial Tax U.P. Lucknow Vs D.I.C. India Ltd., the Allahabad High Court addressed the scope of revision jurisdiction under the UPVAT Act, focusing on the classification of “cello” under the definition of capital goods. The dispute revolved around whether the cello used by the assessee qualified as capital goods under the Uttar Pradesh Value Added Tax Act, 2008 (UPVAT Act). The revisionist argued that the cello was merely a movable container used for ink storage and ...