https://www.taxtmi.com/caselaws?id=161857 A purchaser who relies on a valid and current registration certificate of the selling dealer is not treated as dealing with an unregistered dealer merely because the seller's registration is later cancelled retrospectively. The Gujarat HC held that such retrospective cancellation does not, by itself, disturb genuine purchases already accepted in assessment or justify provisional attachment and security measures under the Gujarat Sales Tax Act, 1969. Because the petitioner's assessment had already been framed after scrutiny, the subsequent coercive steps based only on later cancellation of the suppliers' registrations could not be sustained, and the impugned orders were quashed. en-us Mon, 21 Jun 2004 00:00:00 +0530 Sat, 08 Feb 2014 12:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161857 A purchaser who relies on a valid and current registration certificate of the selling dealer is not treated as dealing with an unregistered dealer merely because the seller's registration is later cancelled retrospectively. The Gujarat HC held that such retrospective cancellation does not, by itself, disturb genuine purchases already accepted in assessment or justify provisional attachment and security measures under the Gujarat Sales Tax Act, 1969. Because the petitioner's assessment had already been framed after scrutiny, the subsequent coercive steps based only on later cancellation of the suppliers' registrations could not be sustained, and the impugned orders were quashed. Case-Laws VAT and Sales Tax Mon, 21 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161857