https://www.taxtmi.com/caselaws?id=191343 Retrospective amendment of a Central Sales Tax registration certificate was held permissible where the record showed that capital goods had been genuinely purchased and used for mining business. Invoices, balance-sheet entries, revised returns and an inspection report supported the claim, and the statutory scheme allowed correction of registration particulars. The Court found no demonstrated prejudice to the State or revenue loss, particularly because the amendment only enabled issuance of Form C and application of the concessional inter-State tax rate. The refusals to amend were quashed, and the authorities were directed to include the capital goods in the certificate with retrospective effect. en-us Tue, 03 May 2016 00:00:00 +0530 Fri, 31 Mar 2017 05:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191343 Retrospective amendment of a Central Sales Tax registration certificate was held permissible where the record showed that capital goods had been genuinely purchased and used for mining business. Invoices, balance-sheet entries, revised returns and an inspection report supported the claim, and the statutory scheme allowed correction of registration particulars. The Court found no demonstrated prejudice to the State or revenue loss, particularly because the amendment only enabled issuance of Form C and application of the concessional inter-State tax rate. The refusals to amend were quashed, and the authorities were directed to include the capital goods in the certificate with retrospective effect. Case-Laws VAT and Sales Tax Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191343