https://www.taxtmi.com/caselaws?id=164483 A certified certificate issued by a Market Committee was treated as a public document under the Indian Evidence Act, 1872, and therefore carried a statutory presumption of genuineness. In the absence of contrary departmental evidence or effective rebuttal, the certificate was accepted as legal proof of the prevailing rates of gram and gram dal for assessment purposes. The Assessing Authority could not replace such evidence with conjecture or surmise, and the higher rates adopted were not supported by legal evidence. The question was answered in favour of the assessee-petitioner. en-us Thu, 29 Oct 2009 00:00:00 +0530 Tue, 28 Oct 2014 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164483 A certified certificate issued by a Market Committee was treated as a public document under the Indian Evidence Act, 1872, and therefore carried a statutory presumption of genuineness. In the absence of contrary departmental evidence or effective rebuttal, the certificate was accepted as legal proof of the prevailing rates of gram and gram dal for assessment purposes. The Assessing Authority could not replace such evidence with conjecture or surmise, and the higher rates adopted were not supported by legal evidence. The question was answered in favour of the assessee-petitioner. Case-Laws VAT and Sales Tax Thu, 29 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164483