https://www.taxtmi.com/caselaws?id=406628 In taxing appeals under the Tamil Nadu Value Added Tax Act, the first appellate authority and the Tribunal may receive additional documents, including credit notes, where their genuineness is necessary to determine correct tax liability. Section 63 was construed as not imposing a total bar on admission of such material at the appellate stage. As the dispute depended on verification of the credit notes and the appellate findings were not based on a proper enquiry into their veracity, the assessment was remitted for fresh examination and redetermination in accordance with law. en-us Mon, 29 Mar 2021 00:00:00 +0530 Mon, 19 Apr 2021 20:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406628 In taxing appeals under the Tamil Nadu Value Added Tax Act, the first appellate authority and the Tribunal may receive additional documents, including credit notes, where their genuineness is necessary to determine correct tax liability. Section 63 was construed as not imposing a total bar on admission of such material at the appellate stage. As the dispute depended on verification of the credit notes and the appellate findings were not based on a proper enquiry into their veracity, the assessment was remitted for fresh examination and redetermination in accordance with law. Case-Laws VAT and Sales Tax Mon, 29 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406628