https://www.taxtmi.com/caselaws?id=163960 Under the West Bengal VAT regime, rule 6(2) was treated as consistent with the Act because the scheme limited input-tax credit to registered dealers and distinguished between timely and delayed registration applications. Delay in applying for registration, even where penalty or reasonable cause under section 23(4) was involved, did not create a retrospective registration date or restore input-tax credit for the intervening period; that provision was confined to penal consequences and did not cure belated filing for civil tax benefits. On the facts, the applicant had applied after the prescribed time and remained unregistered for the relevant period, so registration could validly operate only from the date of the order. en-us Fri, 18 Jul 2008 00:00:00 +0530 Tue, 15 Apr 2014 12:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163960 Under the West Bengal VAT regime, rule 6(2) was treated as consistent with the Act because the scheme limited input-tax credit to registered dealers and distinguished between timely and delayed registration applications. Delay in applying for registration, even where penalty or reasonable cause under section 23(4) was involved, did not create a retrospective registration date or restore input-tax credit for the intervening period; that provision was confined to penal consequences and did not cure belated filing for civil tax benefits. On the facts, the applicant had applied after the prescribed time and remained unregistered for the relevant period, so registration could validly operate only from the date of the order. Case-Laws VAT and Sales Tax Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163960