https://www.taxtmi.com/caselaws?id=164597 The Tribunal, as the final fact-finding authority, may receive fresh documentary evidence only in accordance with the applicable regulations, including the conditions in Regulation 12 of the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959. Where a reconciliation statement is said to have been produced at the hearing, the stock variation issue should be examined with reference to that material. The document also notes that a similar turnover issue under the annual maintenance contract had already been remanded on comparable grounds. The stock variation matter was therefore remanded for fresh examination and disposal in accordance with law. en-us Thu, 11 Dec 2008 00:00:00 +0530 Fri, 21 Nov 2014 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164597 The Tribunal, as the final fact-finding authority, may receive fresh documentary evidence only in accordance with the applicable regulations, including the conditions in Regulation 12 of the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959. Where a reconciliation statement is said to have been produced at the hearing, the stock variation issue should be examined with reference to that material. The document also notes that a similar turnover issue under the annual maintenance contract had already been remanded on comparable grounds. The stock variation matter was therefore remanded for fresh examination and disposal in accordance with law. Case-Laws VAT and Sales Tax Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164597