https://www.taxtmi.com/caselaws?id=163982 In amalgamation cases, the sixty-day period for applying for dealer registration under the Bombay Sales Tax Rules, 1959 is counted from the date of the company court's sanction order, not merely from the appointed date in the scheme. The court construed the Act and rules harmoniously and purposively because a literal reading would leave the transferee company unregistered during the intervening period and frustrate the statutory scheme. Registration may nevertheless take effect from the anterior appointed date fixed in the scheme, subject to the Act. The petition succeeded, and the registration consequences of amalgamation were aligned with the court-sanctioned transfer date. en-us Fri, 26 Jun 2009 00:00:00 +0530 Thu, 06 Nov 2014 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163982 In amalgamation cases, the sixty-day period for applying for dealer registration under the Bombay Sales Tax Rules, 1959 is counted from the date of the company court's sanction order, not merely from the appointed date in the scheme. The court construed the Act and rules harmoniously and purposively because a literal reading would leave the transferee company unregistered during the intervening period and frustrate the statutory scheme. Registration may nevertheless take effect from the anterior appointed date fixed in the scheme, subject to the Act. The petition succeeded, and the registration consequences of amalgamation were aligned with the court-sanctioned transfer date. Case-Laws VAT and Sales Tax Fri, 26 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163982