https://www.taxtmi.com/caselaws?id=154639 Exemption on disputed turnover could not be sustained where the dealer had not proved that the supporting documents were filed before the assessing authority or first appellate authority, and the Tribunal relied on them without proper proof of earlier production. Additional evidence in tax appellate proceedings cannot be acted upon unless it is lawfully admitted under the prescribed procedure and the department is given a fair opportunity to rebut it. Because those safeguards were not followed, reliance on the documents was impermissible and the Tribunal's order was set aside, with the matter remitted for fresh decision on the exemption claim in accordance with law. en-us Mon, 15 Sep 1986 00:00:00 +0530 Sat, 24 Aug 2013 13:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154639 Exemption on disputed turnover could not be sustained where the dealer had not proved that the supporting documents were filed before the assessing authority or first appellate authority, and the Tribunal relied on them without proper proof of earlier production. Additional evidence in tax appellate proceedings cannot be acted upon unless it is lawfully admitted under the prescribed procedure and the department is given a fair opportunity to rebut it. Because those safeguards were not followed, reliance on the documents was impermissible and the Tribunal's order was set aside, with the matter remitted for fresh decision on the exemption claim in accordance with law. Case-Laws VAT and Sales Tax Mon, 15 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154639