https://www.taxtmi.com/caselaws?id=183718 Sales made to a purchasing dealer after cancellation of its registration certificate, but before publication of that cancellation in the official gazette, were treated as bona fide registered dealer sales. The Court held that knowledge of cancellation could not be imputed to the selling dealer until gazette publication, since publication is the public notice mechanism. As a result, the exemption for sales to registered dealers under Section 5(2)(a)(iii) remained available, and tax and penalty could not be sustained against the selling dealer on the basis of the unpublicised cancellation. en-us Thu, 26 Mar 2009 00:00:00 +0530 Mon, 20 Jun 2016 10:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183718 Sales made to a purchasing dealer after cancellation of its registration certificate, but before publication of that cancellation in the official gazette, were treated as bona fide registered dealer sales. The Court held that knowledge of cancellation could not be imputed to the selling dealer until gazette publication, since publication is the public notice mechanism. As a result, the exemption for sales to registered dealers under Section 5(2)(a)(iii) remained available, and tax and penalty could not be sustained against the selling dealer on the basis of the unpublicised cancellation. Case-Laws VAT and Sales Tax Thu, 26 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183718