https://www.taxtmi.com/caselaws?id=155953 A notification published in the Official Gazette and the forms appended to it were treated as part of the law, not as factual material or additional evidence. Because a statutory instrument with the force of law does not fall within the meaning of oral or documentary additional evidence, the restriction in section 39-A of the Madhya Pradesh General Sales Tax Act, 1958 did not apply. The appellate authority and Tribunal were therefore bound to consider the notification and its appended forms, and the assessee succeeded on that point. en-us Thu, 16 Nov 1989 00:00:00 +0530 Wed, 11 Sep 2013 13:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155953 A notification published in the Official Gazette and the forms appended to it were treated as part of the law, not as factual material or additional evidence. Because a statutory instrument with the force of law does not fall within the meaning of oral or documentary additional evidence, the restriction in section 39-A of the Madhya Pradesh General Sales Tax Act, 1958 did not apply. The appellate authority and Tribunal were therefore bound to consider the notification and its appended forms, and the assessee succeeded on that point. Case-Laws VAT and Sales Tax Thu, 16 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155953