https://www.taxtmi.com/caselaws?id=155461 C forms and E-I certificates produced for the first time before the first appellate authority could be considered where the statutory scheme allowed furnishing such documents up to assessment and, on sufficient cause, further time. The assessment and appellate powers under the sales tax law were treated as co-extensive for receiving additional evidence, and no rule barred consideration at the appellate stage. The Tribunal was therefore legally justified in remanding the matter to the Assistant Commissioner for examination of those documents. en-us Wed, 04 Feb 1987 00:00:00 +0530 Wed, 04 Sep 2013 15:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155461 C forms and E-I certificates produced for the first time before the first appellate authority could be considered where the statutory scheme allowed furnishing such documents up to assessment and, on sufficient cause, further time. The assessment and appellate powers under the sales tax law were treated as co-extensive for receiving additional evidence, and no rule barred consideration at the appellate stage. The Tribunal was therefore legally justified in remanding the matter to the Assistant Commissioner for examination of those documents. Case-Laws VAT and Sales Tax Wed, 04 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155461