TaxTMI 
TaxTMI 
2005 (8) TMI 678
X X X X Extracts X X X X
X X X X Extracts X X X X
....following point of law which is self explanatory, in the memo of revision :- "Whether the Trade Tax Tribunal was legally justified to hold that the amendment in central registration certificate can be made with retrospective effect?" 2. The facts of the case are not in dispute. The dealer opp. party is a registered dealer under the Central Sales Tax Act both under Section 7 (1) and 7 (2) thereof....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... was confirmed by the First Appellate Authority. In further appeal being second appeal No. 217 of 1999, the Tribunal by the order dated 18th of August, 1999 after setting aside the order of the authorities below directed the Trade Tax Officer to grant the registration with retrospective effect. This very order is under challenge in the above revision. 3. Heard the Counsel for the parties and per....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Division Bench Judgment of this Court reported in the case of Mico Enterprises vs. State of U.P. 1991 UPTC 1017. This Court has held that when the delay was condoned on the basis of the deposit of late fees for grant of registration under the U.P. Sales Tax Act, on the same set of facts, the registration under the Central Act should be granted with retrospective effect. The case was decided on it....