https://www.taxtmi.com/caselaws?id=152372 The Tribunal could examine books and bills produced before it to verify an assessee's consistent claim that part of the transferred stock had already suffered tax in the transferor's hands and was therefore liable to be treated as second sales. The Court treated that material as corroboration of an existing plea, not a fresh case raised for the first time, and held that looking into it was permissible to test genuineness and avoid denial of justice. On that basis, the Tribunal was competent to grant the tax concession, and the assessee was entitled to relief on the disputed turnover. en-us Wed, 18 Oct 1978 00:00:00 +0530 Mon, 01 Jul 2013 16:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152372 The Tribunal could examine books and bills produced before it to verify an assessee's consistent claim that part of the transferred stock had already suffered tax in the transferor's hands and was therefore liable to be treated as second sales. The Court treated that material as corroboration of an existing plea, not a fresh case raised for the first time, and held that looking into it was permissible to test genuineness and avoid denial of justice. On that basis, the Tribunal was competent to grant the tax concession, and the assessee was entitled to relief on the disputed turnover. Case-Laws VAT and Sales Tax Wed, 18 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152372