https://www.taxtmi.com/caselaws?id=379922 Section 12B of the U.P. Trade Tax Act permits additional evidence in appeal only where the assessing authority wrongly refused it or it could not be produced earlier despite due diligence. A buyer's certificate concerning delivery of goods was treated as inadmissible where it was not produced before the first appellate authority and the record did not establish prior unavailability. Non-surrender of a transit pass at the exit check post supported the assessment and penalty. Revision does not interfere with concurrent factual findings unless a question of law arises. en-us Thu, 02 May 2019 00:00:00 +0530 Fri, 24 Jan 2020 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379922 Section 12B of the U.P. Trade Tax Act permits additional evidence in appeal only where the assessing authority wrongly refused it or it could not be produced earlier despite due diligence. A buyer's certificate concerning delivery of goods was treated as inadmissible where it was not produced before the first appellate authority and the record did not establish prior unavailability. Non-surrender of a transit pass at the exit check post supported the assessment and penalty. Revision does not interfere with concurrent factual findings unless a question of law arises. Case-Laws VAT and Sales Tax Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379922