https://www.taxtmi.com/caselaws?id=152622 Sales made after an order granting registration, but before the physical issue of the certificate, were treated as sales to a registered dealer where the certificate was given retrospective effect from an earlier date. The Court applied the statutory scheme of registration and the principle that a dealer whose application has been granted with effect from the date of application is to be treated as registered during the intervening period. On that basis, the buyer was regarded as a registered dealer on the sale date, and the assessee was entitled to the deduction. en-us Mon, 12 Mar 1979 00:00:00 +0530 Mon, 08 Jul 2013 11:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152622 Sales made after an order granting registration, but before the physical issue of the certificate, were treated as sales to a registered dealer where the certificate was given retrospective effect from an earlier date. The Court applied the statutory scheme of registration and the principle that a dealer whose application has been granted with effect from the date of application is to be treated as registered during the intervening period. On that basis, the buyer was regarded as a registered dealer on the sale date, and the assessee was entitled to the deduction. Case-Laws VAT and Sales Tax Mon, 12 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152622