2013 (6) TMI 139

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....ORDER (Delivered by Prakash Krishna,J) The petitioner a partnership firm registered under the provisions of U.P. Trade Tax Act engaged in trading of hardware, marbles and sanitary-ware items at Renukoot, has filed the present writ petition challenging the order of authorization passed by the Additional Commissioner, Grade-I, Commercial Tax under Section 21(2) of the U.P. Trade Tax Act for th....

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.... two years. In reply, the petitioner submitted that the said form is valid and there is no fault on the part of the petitioner. The said Form IIIB was issued on 24.01.2009 to M/s Hindalco Co. by its A.O. and was valid for the assessment years 2007-08 and 2008-09. The Assessing Officer by his order dated 4th January, 2011 dropped the rectification proceedings on the finding that both selling dea....

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....d has not been disputed. The genuineness of Form IIIB has not been disputed. The only dispute raised is with regard to its validity. Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned standing counsel for the respondents. Learned counsel for the petitioner submits that there is no fault on the part of petitioner who sold the goods to M/s Hindalco Industr....

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....ndents rightly pointed out that there has been amendment in U.P. Trade Tax Rules, 1948, specifically in Rules 12-A, 12-B and 12-C. The scope of the said amendment has been considered by a Division Bench decision of this Court in the case of M/s K.B. Hides versus State of U.P. and others, 2004 U.P.T.C. 292. The validity of the amendments in the rules was challenged which was negatived by this Court....