https://www.taxtmi.com/caselaws?id=779269 Validity of the amended U.P. Trade Tax Rules was challenged on the ground that forms issued for a particular financial year could be applied to transactions of the two preceding years, including transactions not disputed by the Department. The Supreme Court noted that the same issue had already been considered in M/s K.B. Hides, where no reason was found to interfere. Applying the principle of consistency and judicial discipline, the Court dismissed the civil appeals. en-us Thu, 25 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779269 Validity of the amended U.P. Trade Tax Rules was challenged on the ground that forms issued for a particular financial year could be applied to transactions of the two preceding years, including transactions not disputed by the Department. The Supreme Court noted that the same issue had already been considered in M/s K.B. Hides, where no reason was found to interfere. Applying the principle of consistency and judicial discipline, the Court dismissed the civil appeals. Case-Laws VAT / Sales Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779269