https://www.taxtmi.com/caselaws?id=163961 A delegated rule fixing the effective date of VAT registration for delayed applicants was upheld as consistent with the parent Act. The West Bengal VAT framework required a dealer to apply for registration within ninety days of incurring liability, and registration under section 24 depended on compliance with the prescribed procedure. Rule 6(2) was found to operate within the rule-making power under section 114 because it aligned the registration date with timely or belated applications, supported compliance and monitoring, and did not conflict with the Act. A dealer who failed to apply within time could not claim retrospective registration benefits from the date liability arose. en-us Mon, 08 Dec 2008 00:00:00 +0530 Fri, 21 Nov 2014 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163961 A delegated rule fixing the effective date of VAT registration for delayed applicants was upheld as consistent with the parent Act. The West Bengal VAT framework required a dealer to apply for registration within ninety days of incurring liability, and registration under section 24 depended on compliance with the prescribed procedure. Rule 6(2) was found to operate within the rule-making power under section 114 because it aligned the registration date with timely or belated applications, supported compliance and monitoring, and did not conflict with the Act. A dealer who failed to apply within time could not claim retrospective registration benefits from the date liability arose. Case-Laws VAT and Sales Tax Mon, 08 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163961