https://www.taxtmi.com/caselaws?id=158701 An assessment based on third-party material collected behind the dealer's back cannot be sustained unless the material is disclosed and a fair opportunity to rebut it is given. Where the Assessing Authority relies on adverse information and denies cross-examination of the person who supplied it, the procedure breaches natural justice under the Haryana General Sales Tax framework. The assessment order was therefore vitiated, and the impugned assessment and appellate affirmations were quashed, with liberty to make a fresh assessment after granting a proper hearing. en-us Wed, 30 Apr 1997 00:00:00 +0530 Tue, 16 Dec 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158701 An assessment based on third-party material collected behind the dealer's back cannot be sustained unless the material is disclosed and a fair opportunity to rebut it is given. Where the Assessing Authority relies on adverse information and denies cross-examination of the person who supplied it, the procedure breaches natural justice under the Haryana General Sales Tax framework. The assessment order was therefore vitiated, and the impugned assessment and appellate affirmations were quashed, with liberty to make a fresh assessment after granting a proper hearing. Case-Laws VAT / Sales Tax Wed, 30 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158701