https://www.taxtmi.com/caselaws?id=152106 Additional evidence could not be relied on at the second appellate stage unless admitted in accordance with rule 61 of the Orissa Sales Tax Rules, so sale patties produced for the first time in second appeal could not support deletion of the silver bullion sales from taxable turnover. The disputed turnover relating to gold and silver ornaments was to be taxed at the higher rate applicable for the relevant period, because the governing tax entry had already been settled in earlier decisions. The assessee's contentions on both issues failed, and the revenue's assessment position was upheld. en-us Mon, 06 Mar 1978 00:00:00 +0530 Mon, 24 Jun 2013 17:20:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152106 Additional evidence could not be relied on at the second appellate stage unless admitted in accordance with rule 61 of the Orissa Sales Tax Rules, so sale patties produced for the first time in second appeal could not support deletion of the silver bullion sales from taxable turnover. The disputed turnover relating to gold and silver ornaments was to be taxed at the higher rate applicable for the relevant period, because the governing tax entry had already been settled in earlier decisions. The assessee's contentions on both issues failed, and the revenue's assessment position was upheld. Case-Laws VAT and Sales Tax Mon, 06 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152106