https://www.taxtmi.com/caselaws?id=360540 Retrospective registration under the substituted proviso to Section 16(2) of the Kerala Value Added Tax Act was confined to the limited purposes expressly stated in that proviso, namely payment of tax under Section 6(5) and the option under Section 8. The deeming fiction did not extend to input tax credit under Section 11, which remained available only to a registered dealer. Accordingly, pre-registration input tax credit could not be claimed on the basis of retrospective effect of registration, and the dealer's revision failed. en-us Tue, 09 Jan 2018 00:00:00 +0530 Fri, 24 Aug 2018 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360540 Retrospective registration under the substituted proviso to Section 16(2) of the Kerala Value Added Tax Act was confined to the limited purposes expressly stated in that proviso, namely payment of tax under Section 6(5) and the option under Section 8. The deeming fiction did not extend to input tax credit under Section 11, which remained available only to a registered dealer. Accordingly, pre-registration input tax credit could not be claimed on the basis of retrospective effect of registration, and the dealer's revision failed. Case-Laws VAT and Sales Tax Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360540