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TMI Blog2014 (4) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tax Rules, 1948, mutatis mutandis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x 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 be valid for transaction of purchase of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt assessment year. For that purpose I have not been shown any period of limitation within which these forms must have been submitted otherwise would be barred by limitation. 3. In these circumstances, Tribunal has not erred in law in admitting Form-E so as to confer benefit thereunder upon dealer. In my view, no question of law is involved in this matter. 4. The revision is accordingly dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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