https://www.taxtmi.com/caselaws?id=234314 The amended Rules 12-A, 12-B and 12-C of the U.P. Trade Tax Rules, 1948 were treated as mandatory, so the prescribed procedure for filing Form IIIB could not be relaxed by equity or by reading down the rules. A Form IIIB issued for a transaction beyond two years from the relevant assessment year was therefore not validly filed for the assessee's claim, and the earlier contrary precedent was held inapplicable because of the changed legal position. The permission to reopen the assessment was upheld, and the writ challenge failed, leaving remaining issues for decision by the Assessing Authority in accordance with law. en-us Thu, 30 May 2013 00:00:00 +0530 Fri, 10 Oct 2014 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234314 The amended Rules 12-A, 12-B and 12-C of the U.P. Trade Tax Rules, 1948 were treated as mandatory, so the prescribed procedure for filing Form IIIB could not be relaxed by equity or by reading down the rules. A Form IIIB issued for a transaction beyond two years from the relevant assessment year was therefore not validly filed for the assessee's claim, and the earlier contrary precedent was held inapplicable because of the changed legal position. The permission to reopen the assessment was upheld, and the writ challenge failed, leaving remaining issues for decision by the Assessing Authority in accordance with law. Case-Laws VAT and Sales Tax Thu, 30 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234314