POPULAR CYCLE MANUFACTURING COMPANY (PVT. )LTD. v. COMMISSIONER, TRADE TAX
2001-04-17
SUDHIR NARAIN
body2001
DigiLaw.ai
SUDIHR NARAIN, J. ( 1 ) HOARD learned counsel for the applicant and learned Standing Counsel. ( 2 ) THE Tribunal by the impugned order dated March 31, 2000 rejected the claim of the applicant because he failed to submit form D alleged in support of his case. ( 3 ) THE applicant has filed form D alleged to have been issued by the department. As the applicant claims to have received form D it would be appropriate that the Tribunal should consider the matter after taking into consideration form D which the applicant may produce before the tribunal. ( 4 ) IN view of the above the revision is allowed. The order dated March 31, 2000 is set aside. The trade Tax Tribunal, Bench Agra, shall decide the appeal afresh after permitting the applicant to submit form D. .