https://www.taxtmi.com/caselaws?id=350714 An assessment based on third-party documents and statements cannot be sustained unless the assessee is given a real opportunity to cross-examine the sources of that material. The assessing authority must also fully use its statutory power to secure the attendance of witnesses and production of documents under section 54 of the Tamil Nadu General Sales Tax Act, 1959; merely issuing summons is insufficient. Where the third-party material remains untested without fault of the assessee, it cannot be relied on to fasten liability or enhance turnover, and the assessment is liable to be quashed. en-us Tue, 24 Oct 2017 00:00:00 +0530 Sat, 11 Nov 2017 10:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350714 An assessment based on third-party documents and statements cannot be sustained unless the assessee is given a real opportunity to cross-examine the sources of that material. The assessing authority must also fully use its statutory power to secure the attendance of witnesses and production of documents under section 54 of the Tamil Nadu General Sales Tax Act, 1959; merely issuing summons is insufficient. Where the third-party material remains untested without fault of the assessee, it cannot be relied on to fasten liability or enhance turnover, and the assessment is liable to be quashed. Case-Laws VAT and Sales Tax Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350714