https://www.taxtmi.com/caselaws?id=158001 Where an application for voluntary registration under section 8 is maintainable and the applicant has already satisfied the statutory requirements, later accrual of tax liability does not defeat entitlement to registration from the date of the wrong rejection. The Tribunal treated the application as one continuing under section 8, held that the operative rejection on 3 November 1988 had improperly prevented consideration of the claim, and concluded that registration should take effect from that earlier date. The certificate granted under section 7 from 17 February 1989, together with the revisional orders, was liable to be quashed. en-us Wed, 03 Mar 1993 00:00:00 +0530 Mon, 14 Oct 2013 18:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158001 Where an application for voluntary registration under section 8 is maintainable and the applicant has already satisfied the statutory requirements, later accrual of tax liability does not defeat entitlement to registration from the date of the wrong rejection. The Tribunal treated the application as one continuing under section 8, held that the operative rejection on 3 November 1988 had improperly prevented consideration of the claim, and concluded that registration should take effect from that earlier date. The certificate granted under section 7 from 17 February 1989, together with the revisional orders, was liable to be quashed. Case-Laws VAT and Sales Tax Wed, 03 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158001