https://www.taxtmi.com/caselaws?id=158218 Material obtained from sales tax authorities and other official sources concerning cancellation of registrations, non-existent firms, accommodation bills and absence of actual purchases was treated as legal evidence relevant to the genuineness of C forms and the underlying inter-State transactions. The court noted that external enquiry material was not inadmissible merely because it was gathered outside the assessment record. A separate complaint of denial of opportunity and breach of natural justice was outside the scope of the referred question and did not affect the answer. The finding that the C forms and supporting transactions were not genuine was sustained against the assessee. en-us Thu, 25 Jul 1996 00:00:00 +0530 Fri, 18 Oct 2013 12:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158218 Material obtained from sales tax authorities and other official sources concerning cancellation of registrations, non-existent firms, accommodation bills and absence of actual purchases was treated as legal evidence relevant to the genuineness of C forms and the underlying inter-State transactions. The court noted that external enquiry material was not inadmissible merely because it was gathered outside the assessment record. A separate complaint of denial of opportunity and breach of natural justice was outside the scope of the referred question and did not affect the answer. The finding that the C forms and supporting transactions were not genuine was sustained against the assessee. Case-Laws VAT and Sales Tax Thu, 25 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158218