https://www.taxtmi.com/caselaws?id=159638 Under section 3-G of the U.P. Sales Tax Act, 1948, the phrase "in such manner" was construed as governing the mode and particulars of compliance, not as authorising the rule-making authority to impose a filing deadline. Applying the same approach used for similar language in the Central Sales Tax Act, the Court held that a limitation period requires express statutory words. Rule 12-C(2) was therefore ultra vires section 3-G to the extent it fixed a time-limit for filing Form III-D, and the declarations could not be rejected merely as time-barred; they had to be considered on merits. en-us Thu, 05 Dec 1996 00:00:00 +0530 Thu, 28 Nov 2013 16:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159638 Under section 3-G of the U.P. Sales Tax Act, 1948, the phrase "in such manner" was construed as governing the mode and particulars of compliance, not as authorising the rule-making authority to impose a filing deadline. Applying the same approach used for similar language in the Central Sales Tax Act, the Court held that a limitation period requires express statutory words. Rule 12-C(2) was therefore ultra vires section 3-G to the extent it fixed a time-limit for filing Form III-D, and the declarations could not be rejected merely as time-barred; they had to be considered on merits. Case-Laws VAT and Sales Tax Thu, 05 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159638