1986 (9) TMI 389

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..... ok of account was accepted. The assessing authority disallowed certain exemption and fixed net turnover at Rs. 1,14,875 as against the disclosed turnover of Rs. 9,702. The dealer filed appeal which was also dismissed. The second appellate court allowed the exemption on the turnover of Rs. 66,600 on the ground that the dealer had made purchase in the course of import from Nepal and the same were ac .....

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..... been given as provided under section 12-B of the U.P. Sales Tax Act. I have perused the various orders passed by the authorities below and I find both the assessment orders of the first appellate court make it clear that the dealer did not file any evidence to substantiate his claim for exemption. However, the second appellate court in the order recorded a finding that the dealer submitted two .....

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..... at such evidence was refused by the assessing authority wrongly or such evidence in spite of its due diligence was not within his knowledge or could not be produced by him before the assessing authority. Thereafter in case the appellate authority permitted such additional evidence to be brought on record, then an opportunity must be given to the other side to rebut the same. In the present case th .....

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