TMI Blog2014 (4) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... inancial 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to Rule 5. He further referred to sub rule (5) of Rule 12-A of U.P. Trade Tax Rules, 1948, which reads as under: If the Trade Tax Officer is satisfied that the requisition of the dealer for blank forms referred to in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore 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 sale made during any financial year before such commencement, if on such form the issuing Trade Tax Officer certifies the validity of transaction of purchase or sale mentioned therein. 2. A perusal of aforesaid ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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