https://www.taxtmi.com/caselaws?id=43322 A statutory notification published in the Official Gazette is part of the governing law, not factual evidence, and its appended forms are treated as part of the notification itself. On that basis, consideration of the notification and forms was not barred by Section 39A of the Madhya Pradesh General Sales Tax Act, 1958, which prohibits additional evidence at the appellate or revisional stage. The Tribunal was therefore justified in taking notice of them, and the referred question was answered in favour of the assessee. en-us Thu, 16 Nov 1989 00:00:00 +0530 Thu, 17 Jun 2010 13:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43322 A statutory notification published in the Official Gazette is part of the governing law, not factual evidence, and its appended forms are treated as part of the notification itself. On that basis, consideration of the notification and forms was not barred by Section 39A of the Madhya Pradesh General Sales Tax Act, 1958, which prohibits additional evidence at the appellate or revisional stage. The Tribunal was therefore justified in taking notice of them, and the referred question was answered in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 16 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43322