https://www.taxtmi.com/caselaws?id=236567 Rule 25-B(4) under the U.P. Trade Tax Act was treated as a remedial provision meant to facilitate proof of entitlement to concessional tax treatment under Section 4-B. The amendment introducing a turnover-based exception was construed as curative and applicable from its operative date, so it governed Form 3-B issued after commencement. Any defect in the form was characterised as procedural only, and did not defeat the concessional claim where the form was genuine and the substantive conditions were otherwise met. Reopening on the sole ground that the form covered turnover beyond the prescribed limit was therefore not sustainable. en-us Fri, 12 Apr 2013 00:00:00 +0530 Sat, 31 Aug 2013 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236567 Rule 25-B(4) under the U.P. Trade Tax Act was treated as a remedial provision meant to facilitate proof of entitlement to concessional tax treatment under Section 4-B. The amendment introducing a turnover-based exception was construed as curative and applicable from its operative date, so it governed Form 3-B issued after commencement. Any defect in the form was characterised as procedural only, and did not defeat the concessional claim where the form was genuine and the substantive conditions were otherwise met. Reopening on the sole ground that the form covered turnover beyond the prescribed limit was therefore not sustainable. Case-Laws VAT and Sales Tax Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236567