https://www.taxtmi.com/caselaws?id=149779 A defective application for registration under the Central Sales Tax Act does not lose its legal effect if the defects are later cured and registration is ultimately granted. Under section 7 and the Registration and Turnover Rules, an incomplete application may be rejected only after an opportunity to complete it; once the certificate issues, registration relates back to the date of application. Rule 12(6) of the Orissa Rules, which applies only where a liable dealer has not applied for registration, therefore could not be invoked, and the dealer was not to be treated as unregistered for the relevant period. en-us Mon, 09 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 14:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149779 A defective application for registration under the Central Sales Tax Act does not lose its legal effect if the defects are later cured and registration is ultimately granted. Under section 7 and the Registration and Turnover Rules, an incomplete application may be rejected only after an opportunity to complete it; once the certificate issues, registration relates back to the date of application. Rule 12(6) of the Orissa Rules, which applies only where a liable dealer has not applied for registration, therefore could not be invoked, and the dealer was not to be treated as unregistered for the relevant period. Case-Laws VAT and Sales Tax Mon, 09 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149779