https://www.taxtmi.com/caselaws?id=128004 Renewal of a purchasing dealer's registration certificate was treated as operating for the entire financial year for which it was granted, because the Act and Rules did not limit renewal to the date of the renewal order. Although the application had to be filed in advance and inquiries could be completed later, the scheme and prescribed form indicated that renewal related back to the commencement of the year. The proviso to rule 27(2) was read consistently with that position, as it focused on whether the certificate had been renewed for the relevant year. Sales made before the renewal order were therefore entitled to exemption. en-us Mon, 02 May 1960 00:00:00 +0530 Mon, 25 Mar 2013 16:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128004 Renewal of a purchasing dealer's registration certificate was treated as operating for the entire financial year for which it was granted, because the Act and Rules did not limit renewal to the date of the renewal order. Although the application had to be filed in advance and inquiries could be completed later, the scheme and prescribed form indicated that renewal related back to the commencement of the year. The proviso to rule 27(2) was read consistently with that position, as it focused on whether the certificate had been renewed for the relevant year. Sales made before the renewal order were therefore entitled to exemption. Case-Laws VAT and Sales Tax Mon, 02 May 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128004