https://www.taxtmi.com/caselaws?id=159410 A later registered lease deed expressing ratification of an earlier unregistered lease deed was treated as relating back to the earlier transaction date. The article explains that, where an act done on behalf of another is subsequently affirmed, the later formal document may operate from the date of the original arrangement. Applying that principle, the relevant eligibility conditions under section 4-A of the U.P. Sales Tax Act were considered satisfied from the earlier lease date, making the later restriction on the eligibility certificate unsustainable. en-us Wed, 13 Aug 1997 00:00:00 +0530 Sat, 23 Nov 2013 13:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159410 A later registered lease deed expressing ratification of an earlier unregistered lease deed was treated as relating back to the earlier transaction date. The article explains that, where an act done on behalf of another is subsequently affirmed, the later formal document may operate from the date of the original arrangement. Applying that principle, the relevant eligibility conditions under section 4-A of the U.P. Sales Tax Act were considered satisfied from the earlier lease date, making the later restriction on the eligibility certificate unsustainable. Case-Laws VAT and Sales Tax Wed, 13 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159410