https://www.taxtmi.com/caselaws?id=154711 A Sales Tax Appellate Tribunal, as a quasi-judicial body, may receive additional documentary evidence only within the limits fixed by the governing regulation and only after giving the opposite party an opportunity and recording reasons. The prescribed safeguards were not followed when the Tribunal accepted a letter produced for the first time at the hearing. Fresh material in appellate proceedings must comply with the applicable procedural controls and the requirements of fairness and natural justice; otherwise, the resulting order is vitiated. en-us Wed, 17 Jun 1987 00:00:00 +0530 Mon, 26 Aug 2013 16:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154711 A Sales Tax Appellate Tribunal, as a quasi-judicial body, may receive additional documentary evidence only within the limits fixed by the governing regulation and only after giving the opposite party an opportunity and recording reasons. The prescribed safeguards were not followed when the Tribunal accepted a letter produced for the first time at the hearing. Fresh material in appellate proceedings must comply with the applicable procedural controls and the requirements of fairness and natural justice; otherwise, the resulting order is vitiated. Case-Laws VAT and Sales Tax Wed, 17 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154711