https://www.taxtmi.com/caselaws?id=246257 A change in a firm's constitution from proprietorship to partnership without dissolution does not require a fresh registration certificate under the Uttar Pradesh Value Added Tax Act, 2008. Section 17(14)(a) read with Explanation II and section 75 treat such a change as information to be furnished for amendment of the existing registration, while Rule 33 requires verification and correction of the certificate. Rule 35 applies only to transfer or succession by another dealer and was not relevant here. The rejection of amendment was therefore unsustainable, and the existing registration certificate had to be amended on due verification. en-us Tue, 15 Apr 2014 00:00:00 +0530 Sat, 18 Jul 2015 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246257 A change in a firm's constitution from proprietorship to partnership without dissolution does not require a fresh registration certificate under the Uttar Pradesh Value Added Tax Act, 2008. Section 17(14)(a) read with Explanation II and section 75 treat such a change as information to be furnished for amendment of the existing registration, while Rule 33 requires verification and correction of the certificate. Rule 35 applies only to transfer or succession by another dealer and was not relevant here. The rejection of amendment was therefore unsustainable, and the existing registration certificate had to be amended on due verification. Case-Laws VAT and Sales Tax Tue, 15 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246257