https://www.taxtmi.com/caselaws?id=163576 Appellate authorities in a tax appeal may consider additional documents first produced in appeal where the materials relate to third-party transactions, are not shown to be false or inadmissible, and the statutory bar on first receipt of records is aimed at dealer accounts used to recast assessment defects. The restriction in section 39B of the Tamil Nadu General Sales Tax Act, 1959 did not apply on these facts, and the Tribunal could also call for fresh evidence under its regulations for proper adjudication. The appellate order was therefore not vitiated by admission of the documents, and the challenge on that ground failed. en-us Mon, 26 Oct 2009 00:00:00 +0530 Wed, 29 Oct 2014 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163576 Appellate authorities in a tax appeal may consider additional documents first produced in appeal where the materials relate to third-party transactions, are not shown to be false or inadmissible, and the statutory bar on first receipt of records is aimed at dealer accounts used to recast assessment defects. The restriction in section 39B of the Tamil Nadu General Sales Tax Act, 1959 did not apply on these facts, and the Tribunal could also call for fresh evidence under its regulations for proper adjudication. The appellate order was therefore not vitiated by admission of the documents, and the challenge on that ground failed. Case-Laws VAT and Sales Tax Mon, 26 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163576