https://www.taxtmi.com/caselaws?id=157877 Third-party statements used to sustain a sales tax assessment could not be relied on without giving the assessee a fair opportunity to cross-examine the declarants, especially where the assessees consistently denied the transaction and no independent supporting evidence existed. The Madras HC held that, on these facts, the assessing authority was bound to provide cross-examination before acting on adverse material and that no question of law arose for admission under section 38 of the Tamil Nadu General Sales Tax Act, 1959. The revenue's revisions were therefore not admitted and were dismissed. en-us Wed, 11 Jan 1995 00:00:00 +0530 Fri, 11 Oct 2013 16:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157877 Third-party statements used to sustain a sales tax assessment could not be relied on without giving the assessee a fair opportunity to cross-examine the declarants, especially where the assessees consistently denied the transaction and no independent supporting evidence existed. The Madras HC held that, on these facts, the assessing authority was bound to provide cross-examination before acting on adverse material and that no question of law arose for admission under section 38 of the Tamil Nadu General Sales Tax Act, 1959. The revenue's revisions were therefore not admitted and were dismissed. Case-Laws VAT and Sales Tax Wed, 11 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157877