https://www.taxtmi.com/caselaws?id=247909 Additional evidence produced for the first time in sales tax appeal proceedings can be relied on only if the appellate authority records written reasons that the material is genuine and that earlier non-production was due to causes beyond the dealer's control under Section 39-B(2) of the Tamil Nadu General Sales Tax Act, 1959. Where that statutory scrutiny is absent, reliance on the documents is not sustainable. The Tribunal must also specifically decide a Revenue objection to admissibility; failure to do so leaves the appellate finding vulnerable. On these grounds, the appellate orders were set aside and the matter remitted for fresh consideration on the full record. en-us Fri, 24 Feb 2012 00:00:00 +0530 Mon, 26 May 2014 21:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247909 Additional evidence produced for the first time in sales tax appeal proceedings can be relied on only if the appellate authority records written reasons that the material is genuine and that earlier non-production was due to causes beyond the dealer's control under Section 39-B(2) of the Tamil Nadu General Sales Tax Act, 1959. Where that statutory scrutiny is absent, reliance on the documents is not sustainable. The Tribunal must also specifically decide a Revenue objection to admissibility; failure to do so leaves the appellate finding vulnerable. On these grounds, the appellate orders were set aside and the matter remitted for fresh consideration on the full record. Case-Laws VAT and Sales Tax Fri, 24 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247909