2014 (4) TMI 364

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....sel, despite repeated query, could not show any provision under which any time period is prescribed for submission of Form-E. He placed before this Court Rule 5 of U.P. Tax on Entry of Goods into Local Areas Rules, which does not provide any period within which Form E has to be deposited. Sub-Rule (3) of Rule 5 of U.P. Tax on Entry of Goods Rules, however, applies Rule 12-A (3 to 22) of U.P. Trade....

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....ed that the form issued by the Trade Tax Officer before the commencement of the Uttar Pradesh Trade Tax (Amendment) Rules, 2001 shall also be valid for transactions of purchase or sale made during the financial year 2001-2002 or any other financial year before such commencement: Provided further that the form issued by the Trade Tax Officer within six months after such commencement shall also b....