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2009 (6) TMI 934 - HC - VAT and Sales TaxWhat is the date for an application for registration as dealer under rule 7(1)(ai) of the Bombay Sales Tax Rules, 1959, where a company court passes an order of amalgamation? Held that:- No order of a court should visit a party with liabilities and/or undesirable consequences in the matter of tax. The rule must be so read as to give effect to the legislative mandate. The date for applying for registration under section 19(6) for a company, can only be the date of the company court's order. If within sixty days of such order an application is made, then the expression "succession to business" in rule 7(1)(ai) will also be so read. Under rule 8(3)(a)(iii) then it will be the date the company court has ordered or the date provided in the scheme which will be the date of succession to business. This would obviate any difficulty to a party till such time the delegate makes a specific provision in rule 8.
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