Sanjib Banerjee, J. - (1.) The petitioner complains of the West Bengal Commercial Taxes Appellate and Revisional Board being hypertechnical in disallowing certificates in "D" form obtained by the petitioner from the Government of Mizoram on the ground that the forms were undated and there was no reference to any purchase order therein.
(2.) It is necessary to notice the relevant paragraph from the order impugned dated April 17, 2015: "The Assessing Officer was right in pointing out that "D" Certificates do not bear any date of issue and the petitioner is unable to produce any correspondence whatsoever related with the purchase order. As such the entire claim of Rs. 87,88,692.00, related to D certificates remain disallowed..."
(3.) It is evident from the relevant order that had the "D" forms indicated the dates of issue thereof and the particulars as to the purchase orders or even if the petitioner had otherwise produced the corresponding purchase orders before the Assessing Officer or the Board, the Board may have accepted the "D" forms.;