2001 INSC 0533
                                    SUPREME COURT OF INDIA

                                    Commissioner of Sales Tax, U.P.

                                                      Vs.

                                       Kumaon Tractors & Motors

                                     (M. B. Shah and R. P. Sethi JJ.)

                                                 25.07.2001

                                                   ORDER

The Text below is only a summarized version of the order pronounced

Whether High Court exceeded its jurisdiction under Section 11 by interfering with
concurrent findings of facts arrived by authorities. Section 11 confers limited jurisdiction to
interfere with Order of Tribunal only on question of law. High Court cannot reappreciate
evidence.

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