https://www.taxtmi.com/caselaws?id=157094 Seized assessment records remained with the Income-tax Department, and the assessees had sought summons for those books and papers under section 54 of the Tamil Nadu General Sales Tax Act, 1959. The Tribunal should have dealt with the pending section 54 applications before drawing an adverse inference from non-production of records that were not in the assessees' custody. Because that procedural step was not properly addressed, the assessees were prejudiced in meeting the assessment case. The revisions were therefore allowed in part, the Tribunal's orders were set aside, and the matters were remanded for fresh disposal after appropriate orders on the section 54 applications and hearing both sides. en-us Thu, 18 Jul 1991 00:00:00 +0530 Mon, 30 Sep 2013 12:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157094 Seized assessment records remained with the Income-tax Department, and the assessees had sought summons for those books and papers under section 54 of the Tamil Nadu General Sales Tax Act, 1959. The Tribunal should have dealt with the pending section 54 applications before drawing an adverse inference from non-production of records that were not in the assessees' custody. Because that procedural step was not properly addressed, the assessees were prejudiced in meeting the assessment case. The revisions were therefore allowed in part, the Tribunal's orders were set aside, and the matters were remanded for fresh disposal after appropriate orders on the section 54 applications and hearing both sides. Case-Laws VAT and Sales Tax Thu, 18 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157094