https://www.taxtmi.com/caselaws?id=163734 In proceedings for escaped turnover under section 21 of the U.P. Trade Tax Act, 1948, allotment information about coal was not enough by itself to justify an addition; the Revenue had to prove actual import or purchase, and further inquiry was required before making the assessment addition. A certificate filed for the first time before the first appellate authority could not be relied on without giving the assessing authority an opportunity to rebut it, as additional evidence must be tested fairly. The assessment was therefore sent back for fresh adjudication with proper inquiry and consideration of the additional evidence. en-us Wed, 19 Sep 2007 00:00:00 +0530 Thu, 25 Dec 2014 22:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163734 In proceedings for escaped turnover under section 21 of the U.P. Trade Tax Act, 1948, allotment information about coal was not enough by itself to justify an addition; the Revenue had to prove actual import or purchase, and further inquiry was required before making the assessment addition. A certificate filed for the first time before the first appellate authority could not be relied on without giving the assessing authority an opportunity to rebut it, as additional evidence must be tested fairly. The assessment was therefore sent back for fresh adjudication with proper inquiry and consideration of the additional evidence. Case-Laws VAT and Sales Tax Wed, 19 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163734