https://www.taxtmi.com/caselaws?id=174998 The High Court held that in the absence of statutory provisions permitting retrospective amendments in registration certificates under the Central Sales Tax Act, it is impermissible to amend the certificate with retrospective effect based solely on a dealer's request. The Tribunal's decision to grant retrospective effect to the amendment was deemed unsustainable. Consequently, the Court allowed the revision, set aside the Tribunal's order, and dismissed the second appeal filed before the Tribunal. No costs were awarded in the matter. en-us Thu, 04 Aug 2005 00:00:00 +0530 Mon, 02 Nov 2015 15:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174998 The High Court held that in the absence of statutory provisions permitting retrospective amendments in registration certificates under the Central Sales Tax Act, it is impermissible to amend the certificate with retrospective effect based solely on a dealer's request. The Tribunal's decision to grant retrospective effect to the amendment was deemed unsustainable. Consequently, the Court allowed the revision, set aside the Tribunal's order, and dismissed the second appeal filed before the Tribunal. No costs were awarded in the matter. Case-Laws VAT and Sales Tax Thu, 04 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174998