1990 (1) TMI 266

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....vocate for the applicant and the learned State Representative. The applicant has filed affidavit-in-reply this day. Let it be kept with the record of this case. The applicant has also filed an application praying for adding Hindusthan Motors Limited as pro forma respondent. Having heard both sides, we do not feel that Hindusthan Motors Limited should be added as pro forma respondent and accordingl....

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....as submitted on behalf of the applicant before the Assistant Commissioner that the company had procured fresh declaration forms from Hindusthan Motors Limited and the same might be considered at the stage of appeal so that the claim might be allowed on the basis of those fresh declaration forms. The applicant also produced before the Assistant Commissioner the old amended declaration forms. The As....

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....sposed of by remitting it back to the Commercial Tax Officer for a fresh consideration saying that the fresh declaration forms which were also disallowed by the Tribunal below should not be rejected merely on the ground that they were procured later on or that the original purchase order was amended long after the date of that order. Neither the learned Advocate for the applicant nor Mr. D. Majumd....