https://www.taxtmi.com/caselaws?id=164118 In sales tax assessment, material collected behind the dealer's back and relied upon against him must be disclosed and put to confrontation so the dealer can rebut it. If the dealer disputes the material, denial of an opportunity to cross-examine the third party or test the statement violates natural justice. The right to confrontation does not depend on whether a request was made at the investigation stage, especially where the adverse statement was first known during or after assessment. en-us Mon, 06 Apr 2009 00:00:00 +0530 Tue, 11 Nov 2014 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164118 In sales tax assessment, material collected behind the dealer's back and relied upon against him must be disclosed and put to confrontation so the dealer can rebut it. If the dealer disputes the material, denial of an opportunity to cross-examine the third party or test the statement violates natural justice. The right to confrontation does not depend on whether a request was made at the investigation stage, especially where the adverse statement was first known during or after assessment. Case-Laws VAT and Sales Tax Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164118