https://www.taxtmi.com/caselaws?id=161251 In sales tax search and seizure proceedings, absence of independent witnesses was treated as a curable irregularity, not a fatal defect, unless the dealer showed prejudice or a real risk of evidence manipulation. The tribunal also stated that recorded reasons were sufficient where contemporaneous materials showed transactions capable of giving rise to a reasonable suspicion of tax evasion; it did not require proof of evasion at the seizure stage. A report prepared after seizure was not established merely because it appeared on the dealer's stationery or lacked witness signatures. On that basis, the seizure and resulting notice were upheld. en-us Thu, 20 Nov 1997 00:00:00 +0530 Fri, 10 Jan 2014 17:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161251 In sales tax search and seizure proceedings, absence of independent witnesses was treated as a curable irregularity, not a fatal defect, unless the dealer showed prejudice or a real risk of evidence manipulation. The tribunal also stated that recorded reasons were sufficient where contemporaneous materials showed transactions capable of giving rise to a reasonable suspicion of tax evasion; it did not require proof of evasion at the seizure stage. A report prepared after seizure was not established merely because it appeared on the dealer's stationery or lacked witness signatures. On that basis, the seizure and resulting notice were upheld. Case-Laws VAT and Sales Tax Thu, 20 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161251