https://www.taxtmi.com/caselaws?id=160692 The High Court allowed all four revisions, setting aside the Tribunal's order. It emphasized that assessments cannot be solely based on unproven adverse material and criticized the Tribunal for dismissing appeals without proper consideration. The Court directed the first appellate authority to issue notice to the Secretary of Mandi Parishad for document production within a specific timeframe. If documents were not produced, appeals were to be decided based on existing records within a set period, with a mandate to conclude the appeals within three months after the notice period. en-us Thu, 17 Feb 2000 00:00:00 +0530 Mon, 23 Dec 2013 11:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160692 The High Court allowed all four revisions, setting aside the Tribunal's order. It emphasized that assessments cannot be solely based on unproven adverse material and criticized the Tribunal for dismissing appeals without proper consideration. The Court directed the first appellate authority to issue notice to the Secretary of Mandi Parishad for document production within a specific timeframe. If documents were not produced, appeals were to be decided based on existing records within a set period, with a mandate to conclude the appeals within three months after the notice period. Case-Laws VAT and Sales Tax Thu, 17 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160692