https://www.taxtmi.com/caselaws?id=164174 The amended proviso to section 16(2) of the Kerala Value Added Tax Act, 2003 treats registration as effective from the actual date of commencement of business, subject to statutory conditions and the effect on prior proceedings. Where the registration application had an incorrect commencement date, the correction could not be refused merely on that basis or because assessment proceedings were pending. The correction was, however, confined to the statutory scheme and could not prejudice proceedings already initiated for the earlier period. On that reasoning, the rejection of the correction request was found unsustainable and the registration particulars were directed to be aligned with the actual commencement date. en-us Wed, 07 Oct 2009 00:00:00 +0530 Thu, 30 Oct 2014 19:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164174 The amended proviso to section 16(2) of the Kerala Value Added Tax Act, 2003 treats registration as effective from the actual date of commencement of business, subject to statutory conditions and the effect on prior proceedings. Where the registration application had an incorrect commencement date, the correction could not be refused merely on that basis or because assessment proceedings were pending. The correction was, however, confined to the statutory scheme and could not prejudice proceedings already initiated for the earlier period. On that reasoning, the rejection of the correction request was found unsustainable and the registration particulars were directed to be aligned with the actual commencement date. Case-Laws VAT and Sales Tax Wed, 07 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164174