https://www.taxtmi.com/caselaws?id=154627 Rule 13-A of the U.P. Sugarcane (Purchase Tax) Rules was construed harmoniously with section 3 of the U.P. Sugarcane (Purchase Tax) Act, 1961 to permit a fresh intimation changing the date of closure of a khandsari unit. The court held that "specified date" includes not only the first intimated closure date but also a later revised date validly notified under the rule. A narrow reading limited to the original date was rejected as inconsistent with the scheme of the rule and productive of absurd results. The revised closure intimation was therefore valid, and no additional purchase tax demand could be raised for the whole month on the contrary assumption. en-us Thu, 04 Dec 1986 00:00:00 +0530 Sat, 24 Aug 2013 13:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154627 Rule 13-A of the U.P. Sugarcane (Purchase Tax) Rules was construed harmoniously with section 3 of the U.P. Sugarcane (Purchase Tax) Act, 1961 to permit a fresh intimation changing the date of closure of a khandsari unit. The court held that "specified date" includes not only the first intimated closure date but also a later revised date validly notified under the rule. A narrow reading limited to the original date was rejected as inconsistent with the scheme of the rule and productive of absurd results. The revised closure intimation was therefore valid, and no additional purchase tax demand could be raised for the whole month on the contrary assumption. Case-Laws VAT and Sales Tax Thu, 04 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154627