https://www.taxtmi.com/caselaws?id=350009 Tax liability based on third-party material cannot be sustained where the assessing authority fails to secure that dealer's effective presence for cross-examination under Section 54 despite a binding direction to do so. Mere issuance of summons is insufficient if the authority does not ensure attendance, and in the absence of cross-examination the materials obtained from that dealer cannot be used against the assessee. A further remand was held to serve no purpose, and the assessment orders were quashed. en-us Fri, 06 Oct 2017 00:00:00 +0530 Fri, 27 Apr 2018 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350009 Tax liability based on third-party material cannot be sustained where the assessing authority fails to secure that dealer's effective presence for cross-examination under Section 54 despite a binding direction to do so. Mere issuance of summons is insufficient if the authority does not ensure attendance, and in the absence of cross-examination the materials obtained from that dealer cannot be used against the assessee. A further remand was held to serve no purpose, and the assessment orders were quashed. Case-Laws VAT and Sales Tax Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350009