ORDER

1. Special leave granted.

2. Heard.

3. This appeal by special leave is against the judgment of the Allahabad High Court in a revision under Section 11 of the U.P. Sales Tax Act, 1948 (hereinafter referred to as "the Act"). The High Court has allowed the revision against the order of the Sales Tax Tribunal. The grievance made by the Department in this appeal is that the High Court has interfered with a finding of fact which was not permissible in revision under Section 11(1) of the Act. We find merit in this submission.

4. The scope of revision under Section 11(1) of the Act does not extend to interference with a finding of fact on reappreciation of the evidence. The only ground on which the revision has been allowed by the High Court is one of fact and this has been done after reappreciation of evidence of evidence on that question of fact. The High Court clearly observed that the Sales Tax Tribunal has not correctly appreciated the facts. No doubt, the High Court then says that there is no material on record to support the finding of fact that all 580 tins were unloaded at Hathras. A perusal of the Tribunals order dated 20-4-1991 (at pp. 26-30 of the paper-book) indicates th