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2021 (5) TMI 40 - HC - VAT and Sales TaxDirection to the respondents for issuing C-Forms - inter-state sale - CST Act - amendment of the registration after the death of the sole proprietor of the concern not applied - HELD THAT:- In the present case, it is found that though the petitioner never applied for amendment of the registration after the death of the sole proprietor of the concern, the information in this respect was available with the department and in any case, even after the death of the proprietor the business was continued by the wife of the deceased with the help of the elder daughter who were to inherit the business in succession. A valid registration is necessary for a dealer to claim concessional rate of tax on inter-Sate sale of goods under Section 8 of CST Act. The demand of the petitioner, therefore, for the authorities to issue C-Form without amending the registration, therefore cannot be accepted. However, as noted, since the department has also virtually accepted the succession of the business upon death of the sole proprietor, let the petitioner even now apply for amendment of the registration certificate. If such applications are filed within a period of two weeks from today with supporting documents, the superintendent shall after following the procedure laid down in Section 19(5) T-VAT Act and Rule 16 of the TVAT Rules shall dispose of such application as expeditiously as possible. If he does accept the application, the same would have effect from the date of death of the sole proprietor. If such amendment in the registration is granted it would be open for the petitioner to re-activate the request for grant of C-Form on inter-State transactions which shall be decided on merits. Petition disposed off.
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