https://www.taxtmi.com/caselaws?id=150317 Fresh evidence before the Tribunal is admissible only within the limited exceptions in Rule 61 of the Orissa Sales Tax Rules, and a party must satisfy the prescribed conditions before such material can be treated as legally admitted. Where no proper application is made and no substantial cause or other permissible basis is shown, affidavits filed at the second appellate stage remain outside the record. In that situation, the Tribunal is under no duty to consider them or record reasons for not doing so, because non-consideration of material not legally before it cannot found a valid grievance based on omission to decide an issue. en-us Tue, 17 Apr 1973 00:00:00 +0530 Mon, 13 May 2013 12:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150317 Fresh evidence before the Tribunal is admissible only within the limited exceptions in Rule 61 of the Orissa Sales Tax Rules, and a party must satisfy the prescribed conditions before such material can be treated as legally admitted. Where no proper application is made and no substantial cause or other permissible basis is shown, affidavits filed at the second appellate stage remain outside the record. In that situation, the Tribunal is under no duty to consider them or record reasons for not doing so, because non-consideration of material not legally before it cannot found a valid grievance based on omission to decide an issue. Case-Laws VAT and Sales Tax Tue, 17 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150317