https://www.taxtmi.com/caselaws?id=164173 Under the unamended section 16(2) of the Kerala Value Added Tax Act, registration operated from the date of application, while the substituted proviso from 1 April 2009 deems registration from the date of commencement of business only for the limited purposes of tax payment under section 6(5) and payment under section 8, subject to the proviso's conditions and the bar where an offence has already been detected under section 67. That proviso does not create a general right to correction of the registration certificate for retrospective registration. The dealer could therefore claim only the limited statutory benefit, not full retrospective registration from the earlier business commencement date. en-us Wed, 23 Dec 2009 00:00:00 +0530 Mon, 20 Oct 2014 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164173 Under the unamended section 16(2) of the Kerala Value Added Tax Act, registration operated from the date of application, while the substituted proviso from 1 April 2009 deems registration from the date of commencement of business only for the limited purposes of tax payment under section 6(5) and payment under section 8, subject to the proviso's conditions and the bar where an offence has already been detected under section 67. That proviso does not create a general right to correction of the registration certificate for retrospective registration. The dealer could therefore claim only the limited statutory benefit, not full retrospective registration from the earlier business commencement date. Case-Laws VAT and Sales Tax Wed, 23 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164173