https://www.taxtmi.com/caselaws?id=101491 Retrospective registration under the Punjab General Sales Tax Act meant that a dealer whose certificate was later issued effective from the date of application was treated as registered from that date. The statutory scheme in section 7 and rule 5 was construed to permit such retrospective effect, and the later amendment to rule 5 was treated as clarificatory. Rule 26 was read harmoniously so that a declaration supported by the certificate later issued with retrospective effect was substantially sufficient at assessment. The purchasing dealer was therefore regarded as registered throughout the relevant period, supporting deduction under section 5(2)(a)(ii). en-us Tue, 01 Mar 1977 00:00:00 +0530 Thu, 29 Jan 2015 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101491 Retrospective registration under the Punjab General Sales Tax Act meant that a dealer whose certificate was later issued effective from the date of application was treated as registered from that date. The statutory scheme in section 7 and rule 5 was construed to permit such retrospective effect, and the later amendment to rule 5 was treated as clarificatory. Rule 26 was read harmoniously so that a declaration supported by the certificate later issued with retrospective effect was substantially sufficient at assessment. The purchasing dealer was therefore regarded as registered throughout the relevant period, supporting deduction under section 5(2)(a)(ii). Case-Laws VAT and Sales Tax Tue, 01 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101491