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1977 (3) TMI 128 - SC - VAT and Sales TaxWhether the sales made to a dealer who has applied for registration under the Punjab General Sales Tax Act, 1948, before his application is allowed, are to be treated as sales to an unregistered dealer or registered dealer, when the registration is effected from the date of the application? Held that:- Appeal dismissed. The assessees were entitled to the deduction under section 5(2)(a)(ii) of the Act in respect of the sales made by them to the purchasing dealer during the whole of the quarter ending March 31, 1966. The High Court was, therefore, right in determining the question posed, in favour of the assessees and against the revenue.
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