https://www.taxtmi.com/caselaws?id=127102 The High Court of Bihar upheld the validity of Rule 36 and affirmed the Assessing Officer's authority to request specific documents. However, the Court emphasized the importance of considering additional evidence beyond technicalities. The case was remanded for reassessment, allowing the petitioner to provide evidence supporting sales to registered dealers. en-us Wed, 17 Apr 1946 00:00:00 +0530 Tue, 26 Feb 2013 12:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127102 The High Court of Bihar upheld the validity of Rule 36 and affirmed the Assessing Officer's authority to request specific documents. However, the Court emphasized the importance of considering additional evidence beyond technicalities. The case was remanded for reassessment, allowing the petitioner to provide evidence supporting sales to registered dealers. Case-Laws VAT and Sales Tax Wed, 17 Apr 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127102