https://www.taxtmi.com/caselaws?id=158691 Where reliable documentary evidence and concurrent factual findings showed cash purchases, transport into Kerala, and check-post entry not reflected in the assessee's books, the refusal to permit cross-examination was justified because it would serve no useful purpose. The court accepted the documentary material as sufficient to sustain the assessment and declined interference with the findings below. The revision was dismissed at the admission stage, leaving the assessment undisturbed. en-us Mon, 02 Sep 1996 00:00:00 +0530 Tue, 05 Nov 2013 16:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158691 Where reliable documentary evidence and concurrent factual findings showed cash purchases, transport into Kerala, and check-post entry not reflected in the assessee's books, the refusal to permit cross-examination was justified because it would serve no useful purpose. The court accepted the documentary material as sufficient to sustain the assessment and declined interference with the findings below. The revision was dismissed at the admission stage, leaving the assessment undisturbed. Case-Laws VAT and Sales Tax Mon, 02 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158691