https://www.taxtmi.com/caselaws?id=128615 Section 7(4) of the Bengal Finance (Sales Tax) Act was read broadly to permit amendment of a registration certificate not only on dealer-supplied information, but also on information otherwise received, including material discovered by tax authorities themselves. The description "general merchandise" was treated as too generic to satisfy the statutory requirement that the class of goods be specified, so the entry was capable of correction. The power to amend could also be exercised by a Commercial Tax Officer where the Commissioner had validly delegated that authority in writing under the Act and the applicable rule. en-us Mon, 01 Apr 1963 00:00:00 +0530 Tue, 09 Apr 2013 12:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128615 Section 7(4) of the Bengal Finance (Sales Tax) Act was read broadly to permit amendment of a registration certificate not only on dealer-supplied information, but also on information otherwise received, including material discovered by tax authorities themselves. The description "general merchandise" was treated as too generic to satisfy the statutory requirement that the class of goods be specified, so the entry was capable of correction. The power to amend could also be exercised by a Commercial Tax Officer where the Commissioner had validly delegated that authority in writing under the Act and the applicable rule. Case-Laws VAT and Sales Tax Mon, 01 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128615