https://www.taxtmi.com/caselaws?id=151174 The High Court ruled in favor of the department, finding that the principles of natural justice were upheld in disclosing transaction extracts to the assessee. It was determined that the Sales Tax Officer was not obligated to provide an opportunity for cross-examination when the assessee did not request it. The court held that the assessee had sufficient notice and a fair chance to disprove the transactions based on the extract from a third party's account books. The decision favored the department and concluded that the Sales Tax Officer acted within the bounds of procedural fairness. en-us Tue, 02 Mar 1976 00:00:00 +0530 Fri, 31 May 2013 18:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151174 The High Court ruled in favor of the department, finding that the principles of natural justice were upheld in disclosing transaction extracts to the assessee. It was determined that the Sales Tax Officer was not obligated to provide an opportunity for cross-examination when the assessee did not request it. The court held that the assessee had sufficient notice and a fair chance to disprove the transactions based on the extract from a third party's account books. The decision favored the department and concluded that the Sales Tax Officer acted within the bounds of procedural fairness. Case-Laws VAT and Sales Tax Tue, 02 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151174