https://www.taxtmi.com/caselaws?id=159176 Where material documents relied upon by the assessee were not examined by the assessing officer or revisional authority, the classification of disputed turnover as inter-State sales could not be sustained. The court noted that form F and other contemporaneous records had been produced and considered at appellate stage, but not properly dealt with in the earlier assessment process. Fresh scrutiny of those documents was therefore necessary, and the revisional order was set aside with a remand to the assessing officer for reconsideration of the turnover in accordance with law after allowing production of relevant records. en-us Tue, 16 Sep 1997 00:00:00 +0530 Sat, 16 Nov 2013 18:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159176 Where material documents relied upon by the assessee were not examined by the assessing officer or revisional authority, the classification of disputed turnover as inter-State sales could not be sustained. The court noted that form F and other contemporaneous records had been produced and considered at appellate stage, but not properly dealt with in the earlier assessment process. Fresh scrutiny of those documents was therefore necessary, and the revisional order was set aside with a remand to the assessing officer for reconsideration of the turnover in accordance with law after allowing production of relevant records. Case-Laws VAT and Sales Tax Tue, 16 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159176