https://www.taxtmi.com/caselaws?id=157350 Registration under the West Bengal Sales Tax Act, 1954 was treated as unavailable retrospectively from the date of nationalisation or first sale because the applicant was not a transferee under section 15 and the Act contained no basis for retrospective registration. The nationalisation statute did not override the sales tax registration scheme, and the earlier Alexandra unit matter was distinguished on its facts because that application had been made earlier. The applicant's belated registration request therefore could not support effect from December 22, 1980, but equitable considerations justified giving registration effect from July 22, 1981, the date of application. en-us Tue, 15 Mar 1994 00:00:00 +0530 Fri, 04 Oct 2013 14:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157350 Registration under the West Bengal Sales Tax Act, 1954 was treated as unavailable retrospectively from the date of nationalisation or first sale because the applicant was not a transferee under section 15 and the Act contained no basis for retrospective registration. The nationalisation statute did not override the sales tax registration scheme, and the earlier Alexandra unit matter was distinguished on its facts because that application had been made earlier. The applicant's belated registration request therefore could not support effect from December 22, 1980, but equitable considerations justified giving registration effect from July 22, 1981, the date of application. Case-Laws VAT and Sales Tax Tue, 15 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157350