Section 63(3) in Tamil Nadu Value Added Tax Act, 2006
(3)Except as provided in sub-section (2), no appellate authority, or revising or reviewing authority shall, for the first time, receive in evidence on behalf of the dealer any such account, register, record or document as is mentioned in sub-section (1).Explanation. - Nothing in this section shall apply to accounts which are built up from the initial accounts.
