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2009 (12) TMI 856 - KERALA HIGH COURTCorrection of application for registration for obtaining registration with retrospective effect - Held that:- In view of the registration obtained with effect from the date of making application, the respondent would be entitled to be treated as registered dealer from the date of commencement of business that is April 1, 2007 for the limited purposes of payment of presumptive taxes under section 6(5) or tax payable under compounded rate under section 8 because of the operation of clauses (a) and (b) to the proviso to section 16(2) of the Act. We also declare that dealers claiming benefit under the new provision will also be subject to the limitation contained in the second proviso to section 16(2) of Act.
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