https://www.taxtmi.com/caselaws?id=154390 An omission in a sales tax registration certificate can be treated as an inadvertent mistake where the application, the certificate and the parties' prior conduct show that the intended goods were meant to be covered. The court read the registration application together with the certificate and relied on the revenue authorities' earlier issuance of declaration forms and tax concessions to confirm that the omission did not reflect a merits-based refusal. In that situation, the proper course is to amend the certificate retrospectively from the original date of registration so it reflects the true position, and to issue declaration forms in accordance with the corrected registration. en-us Mon, 02 Jul 1984 00:00:00 +0530 Mon, 19 Aug 2013 14:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154390 An omission in a sales tax registration certificate can be treated as an inadvertent mistake where the application, the certificate and the parties' prior conduct show that the intended goods were meant to be covered. The court read the registration application together with the certificate and relied on the revenue authorities' earlier issuance of declaration forms and tax concessions to confirm that the omission did not reflect a merits-based refusal. In that situation, the proper course is to amend the certificate retrospectively from the original date of registration so it reflects the true position, and to issue declaration forms in accordance with the corrected registration. Case-Laws VAT and Sales Tax Mon, 02 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154390