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of <h1>Validity of amended Trade Tax Rules upheld; form validity limited to transactions in two preceding financial years, appeals dismissed</h1> <h3>M/s. Huntsman International (India) Pvt. Ltd. Versus The State Of Uttar Pradesh Through The Secretary & Ors.</h3> 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.
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