https://www.taxtmi.com/caselaws?id=157464 Under sales tax law, registration cannot be granted retrospectively from a date earlier than the dealer's tax liability. Where liability arises on the date a notification amending Schedule II comes into force, that date may mark the earliest point from which registration can operate, but not before it. Delay in filing the registration application does not create entitlement to an earlier effective date, and the application is considered from the date actually filed. The stated principle is that registration takes effect prospectively, subject to the statute, rather than from a prior date when tax liability first arose. en-us Thu, 06 Feb 1992 00:00:00 +0530 Sat, 05 Oct 2013 17:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157464 Under sales tax law, registration cannot be granted retrospectively from a date earlier than the dealer's tax liability. Where liability arises on the date a notification amending Schedule II comes into force, that date may mark the earliest point from which registration can operate, but not before it. Delay in filing the registration application does not create entitlement to an earlier effective date, and the application is considered from the date actually filed. The stated principle is that registration takes effect prospectively, subject to the statute, rather than from a prior date when tax liability first arose. Case-Laws VAT and Sales Tax Thu, 06 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157464