https://www.taxtmi.com/caselaws?id=160887 A dealer challenging exemption denial for second sales was entitled to have additional evidence received where the revised assessment rested on third-party material. The Tribunal should not have assessed the probative value of the new documents at the threshold; instead, it had to admit the material and examine the exemption claim on merits. Because the dealer sought to prove that purchases were made from a real and identifiable seller, fairness required a fuller opportunity to adduce evidence. The refusal to receive additional evidence and the consequent denial of remand was therefore unjustified, and the matter had to be remitted for fresh consideration. en-us Wed, 08 Aug 2001 00:00:00 +0530 Thu, 26 Dec 2013 12:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160887 A dealer challenging exemption denial for second sales was entitled to have additional evidence received where the revised assessment rested on third-party material. The Tribunal should not have assessed the probative value of the new documents at the threshold; instead, it had to admit the material and examine the exemption claim on merits. Because the dealer sought to prove that purchases were made from a real and identifiable seller, fairness required a fuller opportunity to adduce evidence. The refusal to receive additional evidence and the consequent denial of remand was therefore unjustified, and the matter had to be remitted for fresh consideration. Case-Laws VAT and Sales Tax Wed, 08 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160887