https://www.taxtmi.com/caselaws?id=157589 Materials gathered in a sales tax search or survey cannot be relied on unless the statutory procedure for seizure and stock verification is followed, including proper preparation of the stock list and compliance with witness requirements. The Court treated the stock list and seizure record as unreliable because the alleged excess or shortage of taxable goods was not satisfactorily proved. It also held that, where the survey report, statement and stock list are used to levy tax or impose penalty, failure to supply those materials to the assessee before reliance on them violates natural justice and the audi alteram partem rule, rendering the orders invalid. en-us Sun, 26 Nov 1961 00:00:00 +0530 Tue, 08 Oct 2013 14:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157589 Materials gathered in a sales tax search or survey cannot be relied on unless the statutory procedure for seizure and stock verification is followed, including proper preparation of the stock list and compliance with witness requirements. The Court treated the stock list and seizure record as unreliable because the alleged excess or shortage of taxable goods was not satisfactorily proved. It also held that, where the survey report, statement and stock list are used to levy tax or impose penalty, failure to supply those materials to the assessee before reliance on them violates natural justice and the audi alteram partem rule, rendering the orders invalid. Case-Laws VAT and Sales Tax Sun, 26 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157589