https://www.taxtmi.com/caselaws?id=150916 Section 6A of the Bihar Sales Tax Act allowed concessional tax on sales to a registered dealer holding the prescribed certificate and declaration, and the rules did not require the certificate to take effect only from the date of actual issue. Rule 4A(5)(a) made the clause (b) certificate co-terminus with the purchaser's registration, while rule 4A(5)(b) separately confined clause (c) certificates to the date of issue. The later issue of the supporting certificate did not defeat the concession, because rule 8A governed proof of the claim and not its substantive availability. The concession was therefore admissible from 1 November 1962, not merely from 14 December 1962. en-us Tue, 03 Sep 1974 00:00:00 +0530 Fri, 24 May 2013 16:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150916 Section 6A of the Bihar Sales Tax Act allowed concessional tax on sales to a registered dealer holding the prescribed certificate and declaration, and the rules did not require the certificate to take effect only from the date of actual issue. Rule 4A(5)(a) made the clause (b) certificate co-terminus with the purchaser's registration, while rule 4A(5)(b) separately confined clause (c) certificates to the date of issue. The later issue of the supporting certificate did not defeat the concession, because rule 8A governed proof of the claim and not its substantive availability. The concession was therefore admissible from 1 November 1962, not merely from 14 December 1962. Case-Laws VAT and Sales Tax Tue, 03 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150916