https://www.taxtmi.com/caselaws?id=128073 Rule 47(1) of the General Sales Tax Rules, 1950 was treated as a confidentiality provision governing departmental disclosure, not as an express bar to a court requiring production of sales tax records or directing copies to be furnished. The provision was read as distinct from a clause that expressly prevents judicial production. Section 123 of the Indian Evidence Act, 1872 was held inapplicable because the materials did not concern affairs of State. Section 124 could protect only communications made to a public officer in official confidence, so its application depended on the nature of each document and whether it was created under process of law or otherwise in confidence. en-us Tue, 16 Aug 1960 00:00:00 +0530 Thu, 28 Mar 2013 14:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128073 Rule 47(1) of the General Sales Tax Rules, 1950 was treated as a confidentiality provision governing departmental disclosure, not as an express bar to a court requiring production of sales tax records or directing copies to be furnished. The provision was read as distinct from a clause that expressly prevents judicial production. Section 123 of the Indian Evidence Act, 1872 was held inapplicable because the materials did not concern affairs of State. Section 124 could protect only communications made to a public officer in official confidence, so its application depended on the nature of each document and whether it was created under process of law or otherwise in confidence. Case-Laws VAT and Sales Tax Tue, 16 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128073