https://www.taxtmi.com/caselaws?id=157501 In a reassessment under section 21 of the U.P. Sales Tax Act, 1948, the Tribunal's rejection of a mandi samiti certificate and related evidence concerning mandi fee payment was found unsustainable because the material was not examined in its proper context. The certificate indicated that the payment represented the balance of the year 1982-83, yet the Tribunal discarded it on a broad assumption that yearly mandi fee details could not relate to the relevant financial year. As the final fact-finding authority, the Tribunal was required to consider all relevant evidence judicially, and the turnover addition based on that inference required fresh reconsideration. en-us Thu, 28 Jan 1993 00:00:00 +0530 Mon, 07 Oct 2013 14:18:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157501 In a reassessment under section 21 of the U.P. Sales Tax Act, 1948, the Tribunal's rejection of a mandi samiti certificate and related evidence concerning mandi fee payment was found unsustainable because the material was not examined in its proper context. The certificate indicated that the payment represented the balance of the year 1982-83, yet the Tribunal discarded it on a broad assumption that yearly mandi fee details could not relate to the relevant financial year. As the final fact-finding authority, the Tribunal was required to consider all relevant evidence judicially, and the turnover addition based on that inference required fresh reconsideration. Case-Laws VAT and Sales Tax Thu, 28 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157501