https://www.taxtmi.com/caselaws?id=158928 Rule 87 of the Orissa Sales Tax Rules, 1947 does not create a general right to certified copies of every report or internal record in tax proceedings. Natural justice requires disclosure of the material actually proposed to be used against the assessee, so the assessee must know the foundation of adverse action. However, an internal Sales Tax Inspector's fraud report need not be supplied as a certified copy where it is only an inferential document and the assessing authority has otherwise disclosed the basis of the proposed assessment. The distinction between a public document and material compulsorily open to inspection for assessment purposes was emphasised. en-us Fri, 13 Sep 1996 00:00:00 +0530 Mon, 11 Nov 2013 14:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158928 Rule 87 of the Orissa Sales Tax Rules, 1947 does not create a general right to certified copies of every report or internal record in tax proceedings. Natural justice requires disclosure of the material actually proposed to be used against the assessee, so the assessee must know the foundation of adverse action. However, an internal Sales Tax Inspector's fraud report need not be supplied as a certified copy where it is only an inferential document and the assessing authority has otherwise disclosed the basis of the proposed assessment. The distinction between a public document and material compulsorily open to inspection for assessment purposes was emphasised. Case-Laws VAT and Sales Tax Fri, 13 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158928