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2023 (11) TMI 53 - ALLAHABAD HIGH COURTRejection of Form E - 1 and C, filed along with application for filing additional evidence - appeal dismissed without considering that the application for additional evidence was already on record and a report from assessing authority was sought by the Tribunal - violation of principles of natural justice - HELD THAT:- It is admitted that inter-State transaction has been made. In the event the forms submitted by the applicant are not accepted, the applicant will be compelled to pay higher rate of tax - In the peculiar facts & circumstances of the case, when the transaction has already been made and covered by the requisite forms, the applicant, if due to unavoidable circumstances, could not obtain the forms and had produced the same upto the state of Tribunal, even in the subsequent stage, providing the claim has already been made for the same, the form should be accepted. This view has been taken by this Court in the case of M/s Dhan Prakash Cane Crushers Vs. Commissioner of Sales Tax [2002 (4) TMI 898 - ALLAHABAD HIGH COURT], where, this Court accepted the form, which was furnished for the first time in the revisional jurisdiction and had remanded the matter to the Tribunal to reconsider the same. The impugned judgements & orders passed by Commercial Tax Tribunal in these revisions cannot be sustained and the same are modified to the extent that the Tribunal is directed to accept the forms submitted by the applicant and thereafter, decide the issue in accordance with law - the matter is remanded back to the Tribunal by restoring the case to its original number before the Tribunal - Revision allowed.
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