https://www.taxtmi.com/caselaws?id=167690 Section 12B of the U.P. Trade Tax Act allows additional evidence where the party shows due diligence or where earlier refusal by the assessing authority prevented production. Form C was obtained only during the pendency of the second appeal, and the application to file it was made immediately thereafter. On those facts, due diligence was satisfied, and the Tribunal was required to consider the request in accordance with law. The refusal to entertain the application was therefore not sustainable, and the assessee was entitled to seek admission of Form C as additional evidence. en-us Thu, 03 Jan 2013 00:00:00 +0530 Sat, 03 Jan 2015 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167690 Section 12B of the U.P. Trade Tax Act allows additional evidence where the party shows due diligence or where earlier refusal by the assessing authority prevented production. Form C was obtained only during the pendency of the second appeal, and the application to file it was made immediately thereafter. On those facts, due diligence was satisfied, and the Tribunal was required to consider the request in accordance with law. The refusal to entertain the application was therefore not sustainable, and the assessee was entitled to seek admission of Form C as additional evidence. Case-Laws VAT and Sales Tax Thu, 03 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167690