Additional evidence in sales tax appeals may be considered at the appellate stage where no rule bars such examination.

C forms and E-I certificates produced for the first time before the first appellate authority could be considered where the statutory scheme allowed furnishing such documents up to assessment and, on sufficient cause, further time. The assessment and appellate powers under the sales tax law were treated as co-extensive for receiving additional evidence, and no rule barred consideration at the appellate stage. The Tribunal was therefore legally justified in remanding the matter to the Assistant Commissioner for examination of those documents.

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Issues: Whether the Tribunal was justified in remanding the matter to the first appellate authority for consideration of the C forms and E-I certificates produced for the first time before it.

Analysis: The reference arose from a claim for concessional sales tax rate supported by declaration forms and certificates that were not filed before the assessing authority within the original time allowed. The statutory scheme under the Central Sales Tax Act and the relevant Rules permitted furnishing such forms up to the time of assessment by the first assessing authority, and also allowed further time where sufficient cause existed. The judgment also treated the assessment and appellate powers under the State sales tax law as co-extensive for the purpose of considering such documents. Since the dealer had produced the documents before the first appellate authority and no provision barred their consideration at that stage, the Tribunal was justified in directing that authority to examine them. The discretion to receive additional evidence and deal with it appropriately was held to be available to the appellate authority.

Conclusion: The Tribunal was legally correct in remanding the case to the Assistant Commissioner for consideration of the C forms and E-I certificates; the answer was in the affirmative.

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