https://www.taxtmi.com/caselaws?id=157487 Cancellation of a dealer's registration cannot operate retrospectively to invalidate declaration forms issued while the registration remained valid. Where a purchasing dealer claimed sales tax exemption on the strength of such forms for a prior assessment year, the later cancellation of the supplier's registration did not relate back to defeat the exemption. The settled principle applied is that documents issued during the currency of a valid registration retain effect, and subsequent cancellation cannot be used to deny the purchaser's statutory entitlement on that basis. en-us Wed, 09 Jun 1993 00:00:00 +0530 Mon, 07 Oct 2013 11:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157487 Cancellation of a dealer's registration cannot operate retrospectively to invalidate declaration forms issued while the registration remained valid. Where a purchasing dealer claimed sales tax exemption on the strength of such forms for a prior assessment year, the later cancellation of the supplier's registration did not relate back to defeat the exemption. The settled principle applied is that documents issued during the currency of a valid registration retain effect, and subsequent cancellation cannot be used to deny the purchaser's statutory entitlement on that basis. Case-Laws VAT and Sales Tax Wed, 09 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157487