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2019 (11) TMI 306 - HC - VAT and Sales TaxMaintainability of appeal - appeal dismissed on the ground that fresh ‘Form F’ as directed by the appellate authority could not be produced by the petitioner before the appellate forum - HELD THAT:- In view of the orders of the Commercial Taxes Officer of the State of Jharkhand present at Annexure-3 series coupled with the endorsement present in the ‘Form F’ as manifest from the enclosures to Annexure-3, which confirms the issuing State, a mindless mechanical objection by the appellate authority has led to the present proceeding which as we have observed was completely unwarranted and was avoidable. In view of the order of the taxing authority of the State of Jharkhand at Annexure-3 series whatsoever may have been the doubt in the minds of the statutory authority concerned, should have been laid to rest and there was no occasion for the appellate authority to direct the petitioner to obtain fresh ‘Form F’ from Commercial Tax Department of the State of Jharkhand knowing fully well that having once issued such form as manifest from Annexure-3 series - Petition allowed.
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