1995 (1) TMI 323

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..... hese 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 implicate the assessees, the assessees have not been given a fair opportunity to rebut them and the assesse .....

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..... orically 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 STC 465 (Mad.), that statements given by third parties which would be prejudicial to the assessees, by themse .....

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