https://www.taxtmi.com/caselaws?id=109415 A small-scale industrial undertaking with a permanent registration certificate issued by a State or Union Territory could invoke the delayed-payment mechanism before a Council in another State. The definition of "supplier" in section 2(f) was read to make registration with "a State" sufficient, and that expression was treated as deliberate rather than a filing-territory requirement. The Act was characterised as a protective measure for payment and interest on delayed dues, so State-level rules could not narrow a right the statute itself conferred. The objection to maintainability was rejected, and the application had to be received and processed under the Act and the Rules. en-us Fri, 05 Sep 2003 00:00:00 +0530 Mon, 09 Apr 2012 18:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109415 A small-scale industrial undertaking with a permanent registration certificate issued by a State or Union Territory could invoke the delayed-payment mechanism before a Council in another State. The definition of "supplier" in section 2(f) was read to make registration with "a State" sufficient, and that expression was treated as deliberate rather than a filing-territory requirement. The Act was characterised as a protective measure for payment and interest on delayed dues, so State-level rules could not narrow a right the statute itself conferred. The objection to maintainability was rejected, and the application had to be received and processed under the Act and the Rules. Case-Laws Companies Law Fri, 05 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109415