https://www.taxtmi.com/caselaws?id=381725 Central Sales Tax registration authorities may grant or amend registration under section 7 but cannot review an approved amendment or keep it in abeyance while seeking superior guidance, absent statutory review or suspension powers. The CST framework also contains no express basis for registrations to become automatically inactive merely because the statutory definition of goods changed in 2017; amendment or cancellation must follow the prescribed mechanism. GST registration does not preclude separate CST registration for commodities within the amended CST definition of goods, allowing eligible dealers to claim the reduced CST rate. The approvals placed in abeyance were quashed and continued, parallel registration was recognised where applicable. en-us Thu, 02 May 2019 00:00:00 +0530 Fri, 24 Jan 2020 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381725 Central Sales Tax registration authorities may grant or amend registration under section 7 but cannot review an approved amendment or keep it in abeyance while seeking superior guidance, absent statutory review or suspension powers. The CST framework also contains no express basis for registrations to become automatically inactive merely because the statutory definition of goods changed in 2017; amendment or cancellation must follow the prescribed mechanism. GST registration does not preclude separate CST registration for commodities within the amended CST definition of goods, allowing eligible dealers to claim the reduced CST rate. The approvals placed in abeyance were quashed and continued, parallel registration was recognised where applicable. Case-Laws VAT and Sales Tax Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381725