https://www.taxtmi.com/caselaws?id=155165 Where a dealer's registration application under the Central Sales Tax Act specifically included goods needed for resale, manufacture and packing, but the registering authority omitted those goods by inadvertence, the certificate had to be amended retrospectively from the date of the original registration. The authority was required to make an objective determination of the goods covered by the business and could not let its own mistake prejudice the dealer's statutory position. On that basis, the consequential penalty and security orders were unsustainable, and declaration forms had to be issued in accordance with law. en-us Tue, 02 Sep 1986 00:00:00 +0530 Sat, 31 Aug 2013 18:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155165 Where a dealer's registration application under the Central Sales Tax Act specifically included goods needed for resale, manufacture and packing, but the registering authority omitted those goods by inadvertence, the certificate had to be amended retrospectively from the date of the original registration. The authority was required to make an objective determination of the goods covered by the business and could not let its own mistake prejudice the dealer's statutory position. On that basis, the consequential penalty and security orders were unsustainable, and declaration forms had to be issued in accordance with law. Case-Laws VAT and Sales Tax Tue, 02 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155165