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TMI Blog2014 (5) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... n items - The said certificate came to be amended by assessing authority whereby certain items were deleted from the certificate of registration by order dated 26.10.1993 - The said order has been set aside by Tribunal restoring the original certificate - That means to show that the order passed by the Tribunal has to be understood to have given retrospective effect to its own order by restoring t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 in Trade Tax Revision No.1039 of 1994. 3. A registration certificate was granted to the respondent-dealer under the provision of the Central Sales Tax Act, 1956 (for short "the Act") for certain items, dated 06.12.1990. Subsequently, the said registration certificate was amended by the assessing authority by its order dated 26.10.1993 and certain items came to be deleted from the regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e certificate issued on 06.12.1990 should be prospective and not retrospective and hence allowed the Revenue's revision petition. 6. Aggrieved by the said order, the assessee is before us in these appeals. 7. The facts are not in dispute. As we have already observed in the preceding paragraphs, the certificate of registration was granted to the dealer on 06.12.1990 including certain items. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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