https://www.taxtmi.com/caselaws?id=150287 Cancellation of a purchasing dealer's registration under the sales tax law operates prospectively and does not retrospectively defeat a selling dealer's deduction for sales made while the purchaser's registration was still in force. The statutory scheme, read with the provisions on cancellation and publication, requires that dealers be informed promptly of cancellation, and any effective date specified for cancellation cannot be earlier than the order itself. As a result, pre-cancellation sales remain eligible for deduction from taxable turnover. en-us Tue, 14 Sep 1971 00:00:00 +0530 Sat, 11 May 2013 12:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150287 Cancellation of a purchasing dealer's registration under the sales tax law operates prospectively and does not retrospectively defeat a selling dealer's deduction for sales made while the purchaser's registration was still in force. The statutory scheme, read with the provisions on cancellation and publication, requires that dealers be informed promptly of cancellation, and any effective date specified for cancellation cannot be earlier than the order itself. As a result, pre-cancellation sales remain eligible for deduction from taxable turnover. Case-Laws VAT and Sales Tax Tue, 14 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150287