https://www.taxtmi.com/caselaws?id=150346 In sales tax law, a purchaser could not be treated as a registered dealer from the date of application merely because the registration certificate later issued under the Bengal Finance (Sales Tax) Act, 1941 omitted the effective date. The Act required the sale to be tested at the time it occurred, and deduction was available only for sales to a registered dealer supported by the prescribed declaration. In the absence of an express statutory deeming fiction or retrospective effect, later registration could not validate earlier sales. The sales made before the grant of registration therefore did not qualify for deduction. en-us Tue, 22 May 1973 00:00:00 +0530 Mon, 13 May 2013 15:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150346 In sales tax law, a purchaser could not be treated as a registered dealer from the date of application merely because the registration certificate later issued under the Bengal Finance (Sales Tax) Act, 1941 omitted the effective date. The Act required the sale to be tested at the time it occurred, and deduction was available only for sales to a registered dealer supported by the prescribed declaration. In the absence of an express statutory deeming fiction or retrospective effect, later registration could not validate earlier sales. The sales made before the grant of registration therefore did not qualify for deduction. Case-Laws VAT and Sales Tax Tue, 22 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150346