https://www.taxtmi.com/caselaws?id=271080 Writ jurisdiction was held maintainable despite an alternate appellate remedy because the dispute turned on a pure question of law, namely the meaning of "for resale". The court held that deep-freezers and tricycles purchased outside the State and leased to distributors remained covered by the registration certificate, since transfer of the right to use goods is treated as a statutory sale under the sales tax regime and can satisfy the resale requirement for Form-C. It further held that a later amendment to the registration certificate operates prospectively and cannot defeat Form-C applications already pending when the amendment was made. en-us Fri, 08 Jan 2016 00:00:00 +0530 Wed, 27 Jan 2016 06:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271080 Writ jurisdiction was held maintainable despite an alternate appellate remedy because the dispute turned on a pure question of law, namely the meaning of "for resale". The court held that deep-freezers and tricycles purchased outside the State and leased to distributors remained covered by the registration certificate, since transfer of the right to use goods is treated as a statutory sale under the sales tax regime and can satisfy the resale requirement for Form-C. It further held that a later amendment to the registration certificate operates prospectively and cannot defeat Form-C applications already pending when the amendment was made. Case-Laws VAT and Sales Tax Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271080