https://www.taxtmi.com/caselaws?id=150159 A registration certificate under section 7 of the Punjab General Sales Tax Act, 1948 was treated as relating back to the date of the dealer's application where the application was duly made, the authority caused the delay in issuance, and the statute contained no clear contrary mandate. The later amendment to rule 5 was regarded as clarificatory. On that basis, a sale made while the registration application was pending was treated as a sale to a registered dealer, the declaration under section 5(2)(a)(ii) remained effective, and the assessee was entitled to the deduction. The adverse orders were set aside and the matter remanded for fresh decision. en-us Wed, 05 Jan 1972 00:00:00 +0530 Thu, 09 May 2013 14:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150159 A registration certificate under section 7 of the Punjab General Sales Tax Act, 1948 was treated as relating back to the date of the dealer's application where the application was duly made, the authority caused the delay in issuance, and the statute contained no clear contrary mandate. The later amendment to rule 5 was regarded as clarificatory. On that basis, a sale made while the registration application was pending was treated as a sale to a registered dealer, the declaration under section 5(2)(a)(ii) remained effective, and the assessee was entitled to the deduction. The adverse orders were set aside and the matter remanded for fresh decision. Case-Laws VAT and Sales Tax Wed, 05 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150159