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2016 (11) TMI 1378 - HC - VAT and Sales TaxRegistration of selling dealer - effect of cancellation of registration on purchasing dealer - Held that: - reliance placed in the case of State of Maharashtra Versus Suresh Trading Company [1996 (2) TMI 451 - SUPREME COURT OF INDIA], where it was held that A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a registration certificate when the registration was current - appeal dismissed - decided in favor of assessee.
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