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2014 (4) TMI 364 - ALLAHABAD HIGH COURTLimitation period – Prescription period for submission of Form-E - Rule 5 of U.P. Tax on Entry of Goods Rules – Held that: - A perusal of the rule only shows that it talks of transactions of purchase and sale to be entered into in the form concerned, which must be of same financial year or such as made during two financial year immediately preceding and succeeding that financial year – Here, for assessment year 2005-06 and 2006-07 transactions of purchase and sale made during the same financial year were mentioned in Form-E, and to that extent there was no flaw but the only dispute is that he submitted those forms after more than two years of the relevant assessment year - For that purpose, no period of limitation could be shown within which these forms must have been submitted otherwise would be barred by limitation – Accordingly, Tribunal has not erred in law in admitting Form-E so as to confer benefit thereunder upon dealer - No question of law is involved in this matter – Revision is dismissed – Decided against Revenue.
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