https://www.taxtmi.com/caselaws?id=151387 Illegally seized documents did not become unusable in revenue assessment merely because the seizure was unlawful. The Court held that admissibility depends on relevancy, not on the lawfulness of the source, and found no exclusionary rule in the Evidence Act, the Constitution, or the applicable sales tax law. Photostat copies of the seized material retained in court could therefore be relied on by the revenue for assessment purposes, and the request to prevent such use was rejected. en-us Tue, 10 Feb 1976 00:00:00 +0530 Wed, 05 Jun 2013 13:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151387 Illegally seized documents did not become unusable in revenue assessment merely because the seizure was unlawful. The Court held that admissibility depends on relevancy, not on the lawfulness of the source, and found no exclusionary rule in the Evidence Act, the Constitution, or the applicable sales tax law. Photostat copies of the seized material retained in court could therefore be relied on by the revenue for assessment purposes, and the request to prevent such use was rejected. Case-Laws VAT and Sales Tax Tue, 10 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151387