https://www.taxtmi.com/caselaws?id=189626 In reassessment under Section 21 of the U.P. Trade Tax Act, the revenue must prove the genuineness and authenticity of information used against the dealer, particularly where the dealer denies any connection with it. If the assessing authority relies on material obtained from another source, fair procedure requires production of the original record and an opportunity to confront that material and cross-examine the concerned witness when requested. As the Mandi Samiti record was neither summoned nor tested through cross-examination, the assessment rested only on untested information and the turnover estimate based on that material could not be sustained. en-us Wed, 26 Aug 2009 00:00:00 +0530 Sat, 14 Jan 2017 13:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189626 In reassessment under Section 21 of the U.P. Trade Tax Act, the revenue must prove the genuineness and authenticity of information used against the dealer, particularly where the dealer denies any connection with it. If the assessing authority relies on material obtained from another source, fair procedure requires production of the original record and an opportunity to confront that material and cross-examine the concerned witness when requested. As the Mandi Samiti record was neither summoned nor tested through cross-examination, the assessment rested only on untested information and the turnover estimate based on that material could not be sustained. Case-Laws VAT and Sales Tax Wed, 26 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189626