https://www.taxtmi.com/caselaws?id=158984 The High Court allowed the appeals filed by the assessee, setting aside the orders passed by the Joint Commissioner under section 34 of the Tamil Nadu General Sales Tax Act for the assessment years 1980-81 and 1981-82. The Court emphasized that the Joint Commissioner cannot rely on extraneous materials gathered after the Appellate Assistant Commissioner's order and must base decisions on evidence available at the time of the AAC's decision. The assessments were remitted back to the assessing authority for reconsideration in accordance with the law. en-us Wed, 26 Jul 1995 00:00:00 +0530 Tue, 12 Nov 2013 15:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158984 The High Court allowed the appeals filed by the assessee, setting aside the orders passed by the Joint Commissioner under section 34 of the Tamil Nadu General Sales Tax Act for the assessment years 1980-81 and 1981-82. The Court emphasized that the Joint Commissioner cannot rely on extraneous materials gathered after the Appellate Assistant Commissioner's order and must base decisions on evidence available at the time of the AAC's decision. The assessments were remitted back to the assessing authority for reconsideration in accordance with the law. Case-Laws VAT and Sales Tax Wed, 26 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158984