Mr. Justice J.B. Garg, President—Haryana Tourism Corporation Ltd. is a State Government Undertaking and it purchased 2 ambassador motor cars (Diesel driven) from M/s. Hindustan Garage, respondent No. 1 manufactured by M/s. Hindustan Motor Ltd., Calcutta on 5.11.1993. It has been alleged that since the motor cars were to be utilised as taxis, he was entitled to refund of Rs. 8,000/- each in case of petrol driven car and Rs. 10,000/- each in the two diesel driven cars as refund of the excise duty. Since the respondents failed to make refund the complaint was instituted. The District Forum-II held that the motor cars were purchased for commercial use, by a Govt. undertaking, engaged in the business and dismissed the complaint on 24.5.1999 on this preliminary issue inasmuch as the complainant was not a consumer and the complaint was not maintainable in the Forum. Aggrieved against it, the present appeal has been attempted by the complainant.

2. The explanation Section 2(1)(d) of the Consumer Protection Act, 1986 is as under :

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“`Commercial purpose’ does not include use by a consumer of goods bought and used by him exclusivel