(1.) DRAFT Amendment is allowed.
(2.) BY our earlier order dated 9/7/2014, Notice for final disposal has been issued. Heard the learned advocates appearing on behalf of the respective parties.
(3.) THE issues involved in the present appeal and the substantial questions of law raised in the present appeal are as such not res -integra in view of the decision of this Court dated 9/7/2014 rendered in Tax Appeal No.341 of 2014 and other allied Tax Appeals.