https://www.taxtmi.com/caselaws?id=161204 Where a dealer and the taxing authorities both proceeded under the wrong sales tax statute, the earlier registration granted under the West Bengal Sales Tax Act, 1954 could be treated as registration under the Bengal Finance (Sales Tax) Act, 1941, and the declaration forms already issued were valid for the relevant period; the earlier assessments were not to be reopened. A fresh registration application could not be rejected mechanically for non-appearance alone, because the authority was required to examine the substantive registration position and verify the business activity. On that basis, the rejection and revisional orders were unsustainable and were set aside. en-us Thu, 22 May 1997 00:00:00 +0530 Thu, 09 Jan 2014 17:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161204 Where a dealer and the taxing authorities both proceeded under the wrong sales tax statute, the earlier registration granted under the West Bengal Sales Tax Act, 1954 could be treated as registration under the Bengal Finance (Sales Tax) Act, 1941, and the declaration forms already issued were valid for the relevant period; the earlier assessments were not to be reopened. A fresh registration application could not be rejected mechanically for non-appearance alone, because the authority was required to examine the substantive registration position and verify the business activity. On that basis, the rejection and revisional orders were unsustainable and were set aside. Case-Laws VAT and Sales Tax Thu, 22 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161204