https://www.taxtmi.com/caselaws?id=163021 Additional evidence admitted in appeal must satisfy the statutory conditions under section 12B of the U.P. Trade Tax Act, 1948, and the assessing authority must be given a reasonable opportunity to challenge it. Where Form C was taken on record without affording rebuttal to the assessing officer, concessional tax treatment based on that form could not be sustained. The absence of a separate objection by the State Representative did not cure the procedural defect, because compliance with section 12B is mandatory. The appellate orders were therefore held illegal and the matter required fresh consideration after giving the assessing authority an opportunity of rebuttal. en-us Thu, 13 Sep 2007 00:00:00 +0530 Thu, 20 Mar 2014 14:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163021 Additional evidence admitted in appeal must satisfy the statutory conditions under section 12B of the U.P. Trade Tax Act, 1948, and the assessing authority must be given a reasonable opportunity to challenge it. Where Form C was taken on record without affording rebuttal to the assessing officer, concessional tax treatment based on that form could not be sustained. The absence of a separate objection by the State Representative did not cure the procedural defect, because compliance with section 12B is mandatory. The appellate orders were therefore held illegal and the matter required fresh consideration after giving the assessing authority an opportunity of rebuttal. Case-Laws VAT and Sales Tax Thu, 13 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163021