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2. After hearing counsel for petition, this Court is satisfied that the delay has been satisfactorily explained, duly supported by affidavit. Accordingly, the application seeking condonation of delay u/S 5 of Limitation Act stands allowed and the delay is condoned.
3. Counsel for the revenue concedes that the issue raised by the revenue is on account of Multi Functional Devices which came (2 of 2) [STR-83/2013] up before this Court in the case of M/s. Hewlett-Packard India Sales Pvt. Ltd. Vs. Deputy Commissioner (Appeals)-1, Commercial Tax Department, Jaipur & Anr. (SB STR No.21/2010) dated 19.02.2016 and this case is squarely covered by the judgment of this Court (supra) against the revenue-