https://www.taxtmi.com/caselaws?id=150210 A statutory deduction for sales to a registered dealer under the Punjab General Sales Tax Act and Rules depended on production of the prescribed declaration form, and the assessee had produced it. The assessment was nevertheless based substantially on private enquiries and material not disclosed to the assessee. The governing principle is that adverse material used in tax proceedings must be disclosed in substance and the assessee must be given a fair opportunity to rebut it, including cross-examination where the material is testimonial. A finding founded on undisclosed, irrelevant, or inadmissible material is vitiated in law and cannot support denial of the deduction. en-us Fri, 17 Mar 1972 00:00:00 +0530 Fri, 10 May 2013 12:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150210 A statutory deduction for sales to a registered dealer under the Punjab General Sales Tax Act and Rules depended on production of the prescribed declaration form, and the assessee had produced it. The assessment was nevertheless based substantially on private enquiries and material not disclosed to the assessee. The governing principle is that adverse material used in tax proceedings must be disclosed in substance and the assessee must be given a fair opportunity to rebut it, including cross-examination where the material is testimonial. A finding founded on undisclosed, irrelevant, or inadmissible material is vitiated in law and cannot support denial of the deduction. Case-Laws VAT and Sales Tax Fri, 17 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150210