https://www.taxtmi.com/caselaws?id=154780 In proceedings under section 13-A(6) of the U.P. Sales Tax Act, the Assistant Commissioner had to consider the documents tendered by the dealer so their relevance to the consignment could be examined. Refusing to accept them without reasons was unsustainable, especially where the dealer explained that the papers had been left behind by mistake and could not be produced at the check post. The authority was not exercising appellate jurisdiction, and section 12-B did not bar consideration of the additional material. The order was quashed and the representation had to be decided afresh on the basis of those documents. en-us Thu, 07 Aug 1986 00:00:00 +0530 Tue, 27 Aug 2013 14:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154780 In proceedings under section 13-A(6) of the U.P. Sales Tax Act, the Assistant Commissioner had to consider the documents tendered by the dealer so their relevance to the consignment could be examined. Refusing to accept them without reasons was unsustainable, especially where the dealer explained that the papers had been left behind by mistake and could not be produced at the check post. The authority was not exercising appellate jurisdiction, and section 12-B did not bar consideration of the additional material. The order was quashed and the representation had to be decided afresh on the basis of those documents. Case-Laws VAT and Sales Tax Thu, 07 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154780