https://www.taxtmi.com/caselaws?id=156478 The Tribunal may permit later production of E1 and C declaration forms where their verification is necessary for determining concession or exemption claims, because the controlling consideration for a judicial or quasi-judicial authority is effective justice. Mere earlier non-production, without a convincing explanation, does not by itself require rejection of the documents. Applying that principle, the Tribunal's discretion to accept the forms at a later stage was found proper and free from error, and its order allowing fresh disposal after verification was upheld. en-us Thu, 29 Nov 1990 00:00:00 +0530 Fri, 20 Sep 2013 15:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156478 The Tribunal may permit later production of E1 and C declaration forms where their verification is necessary for determining concession or exemption claims, because the controlling consideration for a judicial or quasi-judicial authority is effective justice. Mere earlier non-production, without a convincing explanation, does not by itself require rejection of the documents. Applying that principle, the Tribunal's discretion to accept the forms at a later stage was found proper and free from error, and its order allowing fresh disposal after verification was upheld. Case-Laws VAT and Sales Tax Thu, 29 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156478