https://www.taxtmi.com/caselaws?id=164075 On the death of a registered dealer, the legal representative is deemed to be the dealer under the Tamil Nadu Value Added Tax Act, so registration continuity is preserved and no break arises merely because a fresh certificate is issued later. Section 26 supplies the substantive deeming fiction, while the succession and registration provisions, including the rules requiring a fresh application, must be read harmoniously and cannot defeat that statutory continuity. The registration certificate could also be amended to reflect succession. The refusal to recognise deemed registration from the date of death until issue of the fresh registration was therefore unsustainable. en-us Fri, 13 Mar 2009 00:00:00 +0530 Fri, 14 Nov 2014 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164075 On the death of a registered dealer, the legal representative is deemed to be the dealer under the Tamil Nadu Value Added Tax Act, so registration continuity is preserved and no break arises merely because a fresh certificate is issued later. Section 26 supplies the substantive deeming fiction, while the succession and registration provisions, including the rules requiring a fresh application, must be read harmoniously and cannot defeat that statutory continuity. The registration certificate could also be amended to reflect succession. The refusal to recognise deemed registration from the date of death until issue of the fresh registration was therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 13 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164075