1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Validity of amended Trade Tax Rules upheld; form validity limited to transactions in two preceding financial years, appeals dismissed</h1> SC upheld validity of the challenged Trade Tax Rules as amended, rejecting the challenge to provisions limiting form validity to transactions in the two ... Validity of Rules 12A(5), 12B(4), 12C(3) and 25B(3) of the U.P. Trade Tax Rules as amended by the U.P. Trade Tax (Amendment) Rules, 2001 challenged and further seeking a direction in the nature of mandamus reading down the aforesaid Rules insofar as it provides that the forms issued in particular financial year shall be valid for the transactions of purchase and sale made during two financial years immediately preceding to that year, as not applicable to the transactions of sale or purchase which are not disputed by the Department - HELD THAT:- Similar issue decided in M/S. K.B. HIDES & ORS. VERSUS STATE OF U.P. AND ORS [2004 (2) TMI 751 - SC ORDER] where it was held that there are no reason to interfere. HELD THAT:- Following the principle of consistency and judicial discipline, these civil appeals also dismissed. The Court observed that 'identical questions' had been considered in Special Leave Petition (Civil) Nos. 2882-2885 of 2004 titled 'M/s. K.B. Hiders & Ors. vs. State of U.P. and ors.' and those SLPs were dismissed by order dated 16.02.2004. Applying the 'principle of consistency and judicial discipline,' the Court accepted the State's contention that the earlier decision governs the present appeals. Finding substance in that contention, the Court held that the same result should follow and therefore 'dismiss these civil appeals also.' All pending applications were directed to stand disposed of.
TaxTMI 
TaxTMI 
