https://www.taxtmi.com/caselaws?id=389584 A proprietorship converted into a partnership without dissolution was not required to obtain a fresh VAT registration certificate. Section 17 of the U.P. Value Added Tax Act, 2008 permits amendment of an existing certificate when there is a change in name, ownership or constitution, and its Explanation treats a continuing firm with changed constitution as eligible for amendment rather than re-registration. Section 75 and Rule 33 require timely intimation of the change in the prescribed form, and the record showed Form XII was submitted within time. The rejection of the amendment application was therefore unsustainable, and the existing registration had to be amended. en-us Thu, 05 Dec 2019 00:00:00 +0530 Thu, 12 Dec 2019 11:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389584 A proprietorship converted into a partnership without dissolution was not required to obtain a fresh VAT registration certificate. Section 17 of the U.P. Value Added Tax Act, 2008 permits amendment of an existing certificate when there is a change in name, ownership or constitution, and its Explanation treats a continuing firm with changed constitution as eligible for amendment rather than re-registration. Section 75 and Rule 33 require timely intimation of the change in the prescribed form, and the record showed Form XII was submitted within time. The rejection of the amendment application was therefore unsustainable, and the existing registration had to be amended. Case-Laws VAT and Sales Tax Thu, 05 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389584