1992 (2) TMI 358

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....l has referred the following three questions to this Court: "(i) Whether, on the facts and circumstances of the case, the Tribunal was right in holding that registration or validity thereof could be granted to the assessee from the date when it applied for seeking registration, i.e., July 7, 1975?   (ii) Whether, on the facts and circumstances of the case, the Tribunal was right in hold....

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....or registration were filed, one under the Central Act and the other under the local Act. Registration was allowed with effect from July 7, 1975 though the liability of the dealer arose with effect from June 1, 1975. The claim of the dealer that registration should be with effect from June 1, 1975 was not accepted. An appeal was filed to the Assistant Commissioner, Sales Tax, but without any succes....