https://www.taxtmi.com/caselaws?id=157668 Rule 61 of the Orissa Sales Tax Rules, 1947 restricts fresh evidence before the Tribunal except in specified contingencies, but material not produced before the Sales Tax Officer may be entertained by the first appellate authority, whose powers are analogous to the assessing authority. The Tribunal erred by proceeding only on the basis that the dealer had not produced its books before the Sales Tax Officer, without specifically considering whether those books had been produced before the first appellate authority. That omission was treated as non-application of mind in dealing with the request to admit additional evidence, and the refusal to accept the evidence was held unjustified. en-us Fri, 03 Jul 1992 00:00:00 +0530 Wed, 09 Oct 2013 12:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157668 Rule 61 of the Orissa Sales Tax Rules, 1947 restricts fresh evidence before the Tribunal except in specified contingencies, but material not produced before the Sales Tax Officer may be entertained by the first appellate authority, whose powers are analogous to the assessing authority. The Tribunal erred by proceeding only on the basis that the dealer had not produced its books before the Sales Tax Officer, without specifically considering whether those books had been produced before the first appellate authority. That omission was treated as non-application of mind in dealing with the request to admit additional evidence, and the refusal to accept the evidence was held unjustified. Case-Laws VAT and Sales Tax Fri, 03 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157668