https://www.taxtmi.com/caselaws?id=151298 Time-bound restrictions on the use of declaration forms III-A and III-B under the U.P. Trade Tax Act were upheld as a valid exercise of delegated rule-making power. The amendments were found to regulate the manner and period of use of the forms to prevent misuse, verify genuine transactions, and curb revenue leakage, rather than to withdraw any substantive benefit under Sections 3-AAA and 4-B. The Court treated the restriction as a reasonable fiscal measure and applied judicial restraint in taxation matters, holding that the amended rules were intra vires the Act and not violative of Articles 14 or 19(1)(g). en-us Mon, 01 Dec 2003 00:00:00 +0530 Tue, 11 Feb 2014 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151298 Time-bound restrictions on the use of declaration forms III-A and III-B under the U.P. Trade Tax Act were upheld as a valid exercise of delegated rule-making power. The amendments were found to regulate the manner and period of use of the forms to prevent misuse, verify genuine transactions, and curb revenue leakage, rather than to withdraw any substantive benefit under Sections 3-AAA and 4-B. The Court treated the restriction as a reasonable fiscal measure and applied judicial restraint in taxation matters, holding that the amended rules were intra vires the Act and not violative of Articles 14 or 19(1)(g). Case-Laws VAT and Sales Tax Mon, 01 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151298