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2013 (8) TMI 859 - HC - VAT and Sales TaxReassessment proceedings on the ground that one Form 3-B filed by the assesse claiming concessional rate of tax on the turnover of raw material i.e. liquid detergent supplied by it to selling dealer holding recognition certificate for an amount exceeds Rs.5 Lakhs in view of Rule 25B (4) of the Rules framed under the U.P. Trade Tax Act is invalid - Held that:- There was sufficient force in the argument of the learned counsel for the assesse that it was not a case of escapement of turnover as contemplated u/s 21 of the Act or under assessment or the like - Allied Motors Private Limited Versus Commissioner of Income-Tax [1997 (3) TMI 9 - SUPREME Court] - the amended Sub-rule (4) of Rule 25-B which includes (ii) of second proviso as it stood on the date of issuance of form 3B will be available to the assesse. The irregularity, if any, was form 3-B curable and it will not in any manner invalidate the form 3-B which had been found valid otherwise - The assesse had fulfilled the conditions of section 4-B (i) (b) of the U.P. Trade Tax Act at least in the spirit of law - Filing of required form was the only mode to prove the existence of certain facts which had been done and if such form was not a forged or fabricated document and there was no element of fraud or suppression of facts, the defect, if any, was more in the domain of procedural part - procedural law lays emphasis on the spirit of law and not on form - The approach in such fact situation of courts should be justice oriented and not to find some fault here or there – Order set aside – Decided in favor of assesse.
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