https://www.taxtmi.com/caselaws?id=151107 Additional evidence in sales tax appeal, including C forms, may be received after assessment only where the record is affected by a procedural defect or where the assessee proves due diligence and that earlier production was prevented by reasons beyond control. Mere late procurement of the forms is insufficient; the appellate authority must first record the necessary finding on absence of negligence before granting relief. The tribunal's unconditional acceptance of the C forms was disapproved because it did not apply that jurisdictional test, and the matter was remitted for fresh consideration on the correct legal basis. en-us Fri, 09 Apr 1976 00:00:00 +0530 Thu, 30 May 2013 14:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151107 Additional evidence in sales tax appeal, including C forms, may be received after assessment only where the record is affected by a procedural defect or where the assessee proves due diligence and that earlier production was prevented by reasons beyond control. Mere late procurement of the forms is insufficient; the appellate authority must first record the necessary finding on absence of negligence before granting relief. The tribunal's unconditional acceptance of the C forms was disapproved because it did not apply that jurisdictional test, and the matter was remitted for fresh consideration on the correct legal basis. Case-Laws VAT and Sales Tax Fri, 09 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151107