https://www.taxtmi.com/caselaws?id=153159 A subsisting High Court stay preserving a purchaser's registration certificate kept that certificate operative for sales made during the stay, so the seller could treat the purchaser as registered and those sales were not chargeable to sales tax. Cancellation of the registration certificate could not be relied on to deny deduction from turnover where it was neither notified in the official Gazette nor surrendered to the assessing authority as required by the rules. The disallowance of the claimed deduction was therefore unsustainable, and the turnover adjustment had to be made in favour of the assessee. en-us Wed, 02 Jun 1982 00:00:00 +0530 Thu, 18 Jul 2013 17:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153159 A subsisting High Court stay preserving a purchaser's registration certificate kept that certificate operative for sales made during the stay, so the seller could treat the purchaser as registered and those sales were not chargeable to sales tax. Cancellation of the registration certificate could not be relied on to deny deduction from turnover where it was neither notified in the official Gazette nor surrendered to the assessing authority as required by the rules. The disallowance of the claimed deduction was therefore unsustainable, and the turnover adjustment had to be made in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 02 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153159