https://www.taxtmi.com/caselaws?id=157051 The writ petition was treated as maintainable because the statutory reference remedy was considered inadequate on the facts, particularly where the legal issue was already settled, and the Commissioner was regarded as a person prejudicially affected entitled to invoke Article 226. Deduction under section 5(2)(a)(ii) read with Rule 27A was held to depend on mandatory production of the prescribed declaration forms at the assessment stage, and that defect could not be cured later by appellate or revisional authorities or by resort to best judgment. The Tribunal order was quashed, and the assessment orders were restored without remand. en-us Fri, 27 Jul 1990 00:00:00 +0530 Sat, 28 Sep 2013 13:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157051 The writ petition was treated as maintainable because the statutory reference remedy was considered inadequate on the facts, particularly where the legal issue was already settled, and the Commissioner was regarded as a person prejudicially affected entitled to invoke Article 226. Deduction under section 5(2)(a)(ii) read with Rule 27A was held to depend on mandatory production of the prescribed declaration forms at the assessment stage, and that defect could not be cured later by appellate or revisional authorities or by resort to best judgment. The Tribunal order was quashed, and the assessment orders were restored without remand. Case-Laws VAT and Sales Tax Fri, 27 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157051