https://www.taxtmi.com/caselaws?id=414655 Form III-B furnished after the two-year period under amended Rule 25-B(3) of the U.P. Trade Tax Rules could not be accepted merely because the assessee's books and records were in CBI custody. The Court treated the statutory time limit for filing concessional forms as mandatory and held that it could not be extended on equitable grounds unless the rule itself allowed it. The claim for concessional tax was therefore rejected, and the orders refusing the benefit were sustained. en-us Wed, 10 Nov 2021 00:00:00 +0530 Sat, 13 Nov 2021 20:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414655 Form III-B furnished after the two-year period under amended Rule 25-B(3) of the U.P. Trade Tax Rules could not be accepted merely because the assessee's books and records were in CBI custody. The Court treated the statutory time limit for filing concessional forms as mandatory and held that it could not be extended on equitable grounds unless the rule itself allowed it. The claim for concessional tax was therefore rejected, and the orders refusing the benefit were sustained. Case-Laws VAT and Sales Tax Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414655