Registration register requirement preserves dealer particulars and makes registrations, amendments and cancellations inspectable under VAT rules. The Delhi VAT rules require the Commissioner to maintain a Registration Register containing complete particulars of dealers, including amendments and cancellations of registration; the register's form is at the Commissioner's discretion and it is available for inspection on payment of the prescribed fee.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration register requirement preserves dealer particulars and makes registrations, amendments and cancellations inspectable under VAT rules.
The Delhi VAT rules require the Commissioner to maintain a Registration Register containing complete particulars of dealers, including amendments and cancellations of registration; the register's form is at the Commissioner's discretion and it is available for inspection on payment of the prescribed fee.
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