https://www.taxtmi.com/caselaws?id=245893 Where the governing rules do not prescribe a limitation period for filing Form-E, delayed submission alone does not defeat admissibility if the underlying transactions relate to the same permissible financial year. The Allahabad HC noted that Rule 5 of the U.P. Tax on Entry of Goods into Local Areas Rules contained no time limit for filing Form-E, and Rule 12-A(5) of the U.P. Trade Tax Rules, 1948 addressed only the validity of blank forms by reference to the financial year, not a filing deadline. On that basis, Form-E was rightly admitted and the dealer remained entitled to the statutory benefit claimed under it. en-us Tue, 01 Apr 2014 00:00:00 +0530 Fri, 11 Apr 2014 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245893 Where the governing rules do not prescribe a limitation period for filing Form-E, delayed submission alone does not defeat admissibility if the underlying transactions relate to the same permissible financial year. The Allahabad HC noted that Rule 5 of the U.P. Tax on Entry of Goods into Local Areas Rules contained no time limit for filing Form-E, and Rule 12-A(5) of the U.P. Trade Tax Rules, 1948 addressed only the validity of blank forms by reference to the financial year, not a filing deadline. On that basis, Form-E was rightly admitted and the dealer remained entitled to the statutory benefit claimed under it. Case-Laws VAT and Sales Tax Tue, 01 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245893