Retrospective sales tax registration refused where no statutory basis existed, but effect was given from the application date.

Registration under the West Bengal Sales Tax Act, 1954 was treated as unavailable retrospectively from the date of nationalisation or first sale because the applicant was not a transferee under section 15 and the Act contained no basis for retrospective registration. The nationalisation statute did not override the sales tax registration scheme, and the earlier Alexandra unit matter was distinguished on its facts because that application had been made earlier. The applicant's belated registration request therefore could not support effect from December 22, 1980, but equitable considerations justified giving registration effect from July 22, 1981, the date of application.

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Issues: Whether the applicant was entitled to registration under the West Bengal Sales Tax Act, 1954 with effect from the date of nationalisation and first sale, or only from the date of its application, and whether the refusal to accord earlier effect was discriminatory or illegal.

Analysis: The applicant was not a transferee under section 15 of the West Bengal Sales Tax Act, 1954, and the Act did not provide for retrospective registration. The nationalisation statute was relied upon to claim continuity of instruments and overriding effect, but that did not displace the registration scheme under the sales tax law. The earlier Alexandra unit matter was distinguished because there the registration application had been made earlier and the grant followed the application date. In the present case, the application for registration was belated, and no legal basis existed to direct registration from the date of nationalisation or first sale. At the same time, the applicant had applied on July 22, 1981, and equitable considerations justified effect being given from that date.

Conclusion: The claim for registration from December 22, 1980 was rejected, but the applicant was held entitled to have registration given effect from July 22, 1981, the date of application.

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