Section 24 of the West Bengal Value Added Tax Act, 2003 read with rules 5A and 6B

CST & VAT: West Bengal VAT - Where assessee made an application for registration in Form 1 accompanied by documents on 12-2-2013 and Assessing Authority issued certificate of registration with its validity from 10-5-2013, Assessing Authority was directed to issue registration certificate with its validity from 14-3-2013
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[2015] 54 taxmann.com 37 (WBTT)
WEST BENGAL TAXATION TRIBUNAL
JCCT, Central Registration Unit
v.
Rasha India (P.) Ltd.*
PRANAB KUMAR DEB, CHAIRMAN
AND NIRMAL KANTI SARKAR, TECHNICAL MEMBER
CASE NO. RW-8 OF 2014†
OCTOBER  29, 2014
Section 24 of the West Bengal Value Added Tax Act, 2003 read with rules 5A and 6B of the West Bengal Value Added Tax Rules, 2005 - Registration - Of dealer - Assessee made application for registration in Form 1 accompanied by documents referred to in rule 5A on 12-2-2013 - Assessing authority issued certificate of registration with its validity from 10-5-2013 - Tribunal by an order directed Assessing Authority to issue certificate of registration in favour of assessee with its validity from 14-3-2013 - Whether Tribunal was justified in its view - Held, yes [Para 3][In favour of assessee]