https://www.taxtmi.com/caselaws?id=159371 Material proposed to be used against an assessee in an assessment under the Orissa Sales Tax Act, 1947 had to be disclosed before reliance was placed on it, and the authority was directed to supply such material. Under rule 87 of the Orissa Sales Tax Rules, 1947, a certified copy of the proceeding was also available where the statutory conditions were satisfied, and the authority was directed to furnish the copy on proper application. The writ petition succeeded to that extent, securing disclosure of the material relied upon and access to the certified record. en-us Thu, 31 Jul 1997 00:00:00 +0530 Fri, 22 Nov 2013 16:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159371 Material proposed to be used against an assessee in an assessment under the Orissa Sales Tax Act, 1947 had to be disclosed before reliance was placed on it, and the authority was directed to supply such material. Under rule 87 of the Orissa Sales Tax Rules, 1947, a certified copy of the proceeding was also available where the statutory conditions were satisfied, and the authority was directed to furnish the copy on proper application. The writ petition succeeded to that extent, securing disclosure of the material relied upon and access to the certified record. Case-Laws VAT and Sales Tax Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159371