https://www.taxtmi.com/caselaws?id=353817 A subsisting registration certificate in Form B cannot be ignored by the authority issuing Form C: once Form B remains unamended or uncancelled, the issuing authority should not reopen its correctness or refuse the declaration on the ground that the registered goods were wrongly included. If misuse or falsity is alleged, the Act's remedies must be pursued separately. The note also states that the expression in section 8(3)(b) is wide enough to include power transmission, since transmission is an integral part of the electricity chain and not confined to generation or distribution. On that reasoning, denial of Form C on either ground was held unsustainable. en-us Mon, 08 Jan 2018 00:00:00 +0530 Wed, 22 Aug 2018 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353817 A subsisting registration certificate in Form B cannot be ignored by the authority issuing Form C: once Form B remains unamended or uncancelled, the issuing authority should not reopen its correctness or refuse the declaration on the ground that the registered goods were wrongly included. If misuse or falsity is alleged, the Act's remedies must be pursued separately. The note also states that the expression in section 8(3)(b) is wide enough to include power transmission, since transmission is an integral part of the electricity chain and not confined to generation or distribution. On that reasoning, denial of Form C on either ground was held unsustainable. Case-Laws VAT and Sales Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353817