Additional evidence accepted to prove traders existed; earlier non-production was justified by difficulty in obtaining documents from outside the State.

Documents sought to be produced in a miscellaneous application were accepted as additional evidence because they were vital to establish that the traders from whom inputs were purchased were in existence. The explanation for earlier non-production was accepted on the basis that the documents had to be procured from different sources and from traders located outside the State. The documents were brought on record and the miscellaneous application was allowed.

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Issues: Whether documents sought to be produced in the miscellaneous application could be taken on record as additional evidence to show that the traders from whom inputs were purchased were in existence.

Analysis: The documents were considered vital for establishing the existence of the traders from whom the inputs had been received. The explanation for not producing them earlier was accepted, namely that the documents had to be obtained from different sources and from traders located outside the State.

Conclusion: The documents were ordered to be brought on record and the miscellaneous application was allowed.

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