https://www.taxtmi.com/caselaws?id=160601 An appellate tribunal exercising statutory jurisdiction must independently examine the evidence, rival contentions and legal issues before affirming a lower authority's order. A bare endorsement of the subordinate authority, without reasons or independent findings, is inadequate and renders the appellate order unsustainable. Applying this principle under the Kerala General Sales Tax Act, 1963, the Tribunal's order was set aside and the appeal was directed to be reheard and decided afresh. Interim protection against tax demand was also granted until fresh orders were passed. en-us Wed, 17 Jan 2001 00:00:00 +0530 Fri, 20 Dec 2013 16:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160601 An appellate tribunal exercising statutory jurisdiction must independently examine the evidence, rival contentions and legal issues before affirming a lower authority's order. A bare endorsement of the subordinate authority, without reasons or independent findings, is inadequate and renders the appellate order unsustainable. Applying this principle under the Kerala General Sales Tax Act, 1963, the Tribunal's order was set aside and the appeal was directed to be reheard and decided afresh. Interim protection against tax demand was also granted until fresh orders were passed. Case-Laws VAT and Sales Tax Wed, 17 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160601