https://www.taxtmi.com/caselaws?id=164686 The High Court held that the respondent's rejection of the petitioner's request to amend its certificate of registration, following its conversion from a private to a public limited company, was erroneous. Despite the change in constitution, the legal entity remained the same under the Companies Act. The Court emphasized that the TNVAT Act did not override the Companies Act provisions on registration amendments. The respondent's insistence on a new registration was set aside, and the Court directed the continuation of the old registration numbers to avoid disruptions in tax assessments. The writ petition was granted without costs. en-us Thu, 29 Jan 2009 00:00:00 +0530 Tue, 29 Apr 2014 12:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164686 The High Court held that the respondent's rejection of the petitioner's request to amend its certificate of registration, following its conversion from a private to a public limited company, was erroneous. Despite the change in constitution, the legal entity remained the same under the Companies Act. The Court emphasized that the TNVAT Act did not override the Companies Act provisions on registration amendments. The respondent's insistence on a new registration was set aside, and the Court directed the continuation of the old registration numbers to avoid disruptions in tax assessments. The writ petition was granted without costs. Case-Laws VAT and Sales Tax Thu, 29 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164686