M/S. RASHTRIYA AUDYOGIK SANSTHAN vs COMMISSIONER OF TRADE TAX, U.P.

The Supreme Court held that under Section 11 of the Uttar Pradesh Trade Tax Act, 1948, the High Court must formulate a question of law when exercising its jurisdiction in revision petitions. The Court found that the High Court's order, which did not specify any question of law, was impermissible and thus set aside the High Court's decision, restoring the orders of the Trade Tax Tribunal. The ruling clarified the procedural requirements for revision under the Act, emphasizing the necessity of articulating legal questions.