https://www.taxtmi.com/caselaws?id=159410 Ratification of an earlier unregistered lease through a subsequently registered lease deed can permit the registered instrument to operate from the earlier lease date. Applying the relation-back principle and recognising that property-management acts by one family member may be affirmed through later documentation, the registered lease was treated as effective from the date of the original unregistered lease. The eligibility certificate conditions under the U.P. Sales Tax Act were therefore regarded as fulfilled on the date of first sale, making the later restriction on the certificate unsustainable and extending its benefit from the earlier effective date. 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 Ratification of an earlier unregistered lease through a subsequently registered lease deed can permit the registered instrument to operate from the earlier lease date. Applying the relation-back principle and recognising that property-management acts by one family member may be affirmed through later documentation, the registered lease was treated as effective from the date of the original unregistered lease. The eligibility certificate conditions under the U.P. Sales Tax Act were therefore regarded as fulfilled on the date of first sale, making the later restriction on the certificate unsustainable and extending its benefit from the earlier effective date. Case-Laws VAT and Sales Tax Wed, 13 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159410