https://www.taxtmi.com/caselaws?id=151243 The amended Uttar Pradesh Trade Tax Rules 12-A(5), 12-B(4), 12-C(3) and 25-B(3) were examined in light of their validity and enforceability, including whether delayed declaration forms could be accepted by reading the provisions down. The rules limited the validity of forms to transactions of the relevant financial year and the two preceding years, with only narrow transitional relief. The Court treated the restrictions as anti-evasion measures within the rule-making power under the Trade Tax Act, held that fiscal hardship to individual dealers did not make the scheme arbitrary, and declined to read the rules down because that doctrine cannot be used to rewrite valid provisions. en-us Thu, 16 Dec 2010 00:00:00 +0530 Tue, 30 Sep 2025 16:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151243 The amended Uttar Pradesh Trade Tax Rules 12-A(5), 12-B(4), 12-C(3) and 25-B(3) were examined in light of their validity and enforceability, including whether delayed declaration forms could be accepted by reading the provisions down. The rules limited the validity of forms to transactions of the relevant financial year and the two preceding years, with only narrow transitional relief. The Court treated the restrictions as anti-evasion measures within the rule-making power under the Trade Tax Act, held that fiscal hardship to individual dealers did not make the scheme arbitrary, and declined to read the rules down because that doctrine cannot be used to rewrite valid provisions. Case-Laws VAT / Sales Tax Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151243