1995 (1) TMI 323

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.... the contention of the learned Additional Government Pleader (Taxes) for Revenue in seeking admission of these revisions filed under section 38 of the Tamil Nadu General Sales Tax Act, 1959, against the order of the Tribunal dated March 13, 1990. The relevant observations of the Tribunal on the point at issue are in the following lines: Even though the statement recorded from third parties may ....

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....mination did not arise in this case. But as pointed out by the Tribunal, more than once, the assessees categorically repudiated the alleged statements by the third parties. If that is so, it is the duty of the authorities to have afforded to the assessees an opportunity to cross-examine the third parties. It has also been held in R.G. Bandari and Company v. Joint Commercial Tax Officer [1971] 28 S....