Fresh evidence before Tribunal and stock variation remanded for reconsideration on reconciliation statement

The Tribunal, as the final fact-finding authority, may receive fresh documentary evidence only in accordance with the applicable regulations, including the conditions in Regulation 12 of the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959. Where a reconciliation statement is said to have been produced at the hearing, the stock variation issue should be examined with reference to that material. The document also notes that a similar turnover issue under the annual maintenance contract had already been remanded on comparable grounds. The stock variation matter was therefore remanded for fresh examination and disposal in accordance with law.

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Issues: Whether the stock variation assessment required remand for consideration of the reconciliation statement and compliance with the governing additional evidence before the Tribunal.

Analysis: The Tribunal is the final fact-finding authority and can receive fresh evidence only in accordance with the prescribed regulations. A party seeking to place additional documentary material must comply with the conditions for adducing fresh evidence under Regulation 12 of the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959. In the present matter, the reconciliation statement was said to have been handed over at the hearing, and the Court found that the issue of stock variation should be examined on the basis of that material, especially since the annual maintenance contract turnover issue had already been remanded on a similar footing.

Conclusion: The matter relating to stock variation was remanded to the assessing officer for fresh examination in the light of the reconciliation statement and for orders in accordance with law.

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