https://www.taxtmi.com/caselaws?id=160704 A registration certificate under the West Bengal Sales Tax Rules, 1995 could not lawfully be confined so narrowly that it excluded goods intended to be purchased for resale where the statute contemplated such coverage. The omission of a separate space in the application form did not defeat the substantive entitlement, because a statutory form is subordinate to the enabling rule. The proper course was amendment of the registration certificate under the amendment provision, and the dealer was entitled to seek inclusion of intended purchases for resale if the competent authority was satisfied under the applicable rule. en-us Wed, 19 Jan 2000 00:00:00 +0530 Mon, 23 Dec 2013 12:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160704 A registration certificate under the West Bengal Sales Tax Rules, 1995 could not lawfully be confined so narrowly that it excluded goods intended to be purchased for resale where the statute contemplated such coverage. The omission of a separate space in the application form did not defeat the substantive entitlement, because a statutory form is subordinate to the enabling rule. The proper course was amendment of the registration certificate under the amendment provision, and the dealer was entitled to seek inclusion of intended purchases for resale if the competent authority was satisfied under the applicable rule. Case-Laws VAT and Sales Tax Wed, 19 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160704