https://www.taxtmi.com/caselaws?id=127952 Section 15-A of the General Sales Tax Act gives the appellate Tribunal wide powers, but rule 48 limits the reception of additional evidence. Fresh material cannot be admitted at the appellate stage merely to fill gaps or cure defects in a party's case, and a remand for that purpose would undermine those safeguards. The Tribunal may call for further evidence only within the conditions prescribed by the rule. On this reasoning, the remand for fresh disposal on additional evidence was held unjustified, and the disputed turnover addition was deleted. en-us Fri, 22 Jan 1960 00:00:00 +0530 Mon, 25 Mar 2013 11:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127952 Section 15-A of the General Sales Tax Act gives the appellate Tribunal wide powers, but rule 48 limits the reception of additional evidence. Fresh material cannot be admitted at the appellate stage merely to fill gaps or cure defects in a party's case, and a remand for that purpose would undermine those safeguards. The Tribunal may call for further evidence only within the conditions prescribed by the rule. On this reasoning, the remand for fresh disposal on additional evidence was held unjustified, and the disputed turnover addition was deleted. Case-Laws VAT and Sales Tax Fri, 22 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127952