https://www.taxtmi.com/caselaws?id=150625 Additional evidence before the sales tax appellate Tribunal may be admitted only where the statutory contingencies in Rule 61 are satisfied, and the order must disclose the basis for exercising that discretion. The Tribunal cannot receive fresh evidence at the second appeal stage merely to fill gaps in the assessee's case. As no statutory contingency was shown and no justification was recorded for admitting the evidence, the admission was not in accordance with law. The conclusion was against the assessee and in favour of the Revenue. en-us Tue, 17 Apr 1973 00:00:00 +0530 Mon, 20 May 2013 15:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150625 Additional evidence before the sales tax appellate Tribunal may be admitted only where the statutory contingencies in Rule 61 are satisfied, and the order must disclose the basis for exercising that discretion. The Tribunal cannot receive fresh evidence at the second appeal stage merely to fill gaps in the assessee's case. As no statutory contingency was shown and no justification was recorded for admitting the evidence, the admission was not in accordance with law. The conclusion was against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 17 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150625