https://www.taxtmi.com/caselaws?id=150738 The concessional rate under section 8(1) of the Central Sales Tax Act applies only when the purchasing dealer is registered on the date of sale. Subsequent registration does not retrospectively validate an earlier transaction, and later furnishing of declaration form C cannot by itself prove that the buyer was a registered dealer on the relevant date or cure the defect in the sale. The lower rate was therefore unavailable where the sale was made before the purchaser obtained registration. en-us Mon, 04 Mar 1974 00:00:00 +0530 Wed, 22 May 2013 11:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150738 The concessional rate under section 8(1) of the Central Sales Tax Act applies only when the purchasing dealer is registered on the date of sale. Subsequent registration does not retrospectively validate an earlier transaction, and later furnishing of declaration form C cannot by itself prove that the buyer was a registered dealer on the relevant date or cure the defect in the sale. The lower rate was therefore unavailable where the sale was made before the purchaser obtained registration. Case-Laws VAT and Sales Tax Mon, 04 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150738