https://www.taxtmi.com/caselaws?id=100061 A dealer under the U.P. Sales Tax Act, 1948 could exercise the statutory option under Rule 39(1) to file quarterly returns on the assessment-year basis without prior sanction from the Sales Tax Commissioner. Section 7(1) treated previous-year returns as the default, but Rule 39(1) created a distinct election in favour of assessment-year returns, and Rule 39(2) only restricted a later change after that election had been made. Rule 40 did not displace that option, and in the absence of an express prohibition the right could not be cut down by implication. The dealer's election was therefore upheld. en-us Tue, 16 Nov 1965 00:00:00 +0530 Sat, 21 Sep 2013 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100061 A dealer under the U.P. Sales Tax Act, 1948 could exercise the statutory option under Rule 39(1) to file quarterly returns on the assessment-year basis without prior sanction from the Sales Tax Commissioner. Section 7(1) treated previous-year returns as the default, but Rule 39(1) created a distinct election in favour of assessment-year returns, and Rule 39(2) only restricted a later change after that election had been made. Rule 40 did not displace that option, and in the absence of an express prohibition the right could not be cut down by implication. The dealer's election was therefore upheld. Case-Laws VAT and Sales Tax Tue, 16 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100061