https://www.taxtmi.com/caselaws?id=155927 The Kerala HC noted that an appellate tribunal cannot disturb a best judgment assessment on the basis of original slips or photostat copies unless such material is lawfully admitted as additional evidence under the governing procedure. Here, the assessment rested on inspection materials, including shortage, unaccounted purchases, stock records, and admissions in compounding proceedings, but the Tribunal relied on slips that had not been properly admitted and on which the Revenue had no fair opportunity to be heard. The procedure was therefore unfair and unreasonable, and the Tribunal failed to give due effect to the existing admissions and non-production of primary records. en-us Mon, 19 Jun 1989 00:00:00 +0530 Wed, 11 Sep 2013 11:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155927 The Kerala HC noted that an appellate tribunal cannot disturb a best judgment assessment on the basis of original slips or photostat copies unless such material is lawfully admitted as additional evidence under the governing procedure. Here, the assessment rested on inspection materials, including shortage, unaccounted purchases, stock records, and admissions in compounding proceedings, but the Tribunal relied on slips that had not been properly admitted and on which the Revenue had no fair opportunity to be heard. The procedure was therefore unfair and unreasonable, and the Tribunal failed to give due effect to the existing admissions and non-production of primary records. Case-Laws VAT and Sales Tax Mon, 19 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155927