Significance of vat registration date

Is there no one who can throw some light on this information?

It is the general law that if a dealer is liable to pay tax on his taxable turnover, he shall pay tax in accordance with law. Non registration, unregistered dealer  and non-collection of tax are not reasons to escape from tax payable. The seller can collect appropriate rate of tax from the purchaser if he is a registered dealer under the provisions of the State Act.  However the wordings used in the sale agreement may consider. If execution of sale deed is pending and  terms of the agreement in respect of tax is against you, completion certificate or full payment in advance are not obliterate you from payment of VAT while executing sale deed.

Thank you for the reply Mr. Narsimham.

The agreement has a general clause that all future taxes, VAT etc will be borne by the purchaser. Does this mean that inspite of not having a VAT registration certificate when all the payments were made by the purchaser, the builder can still collect VAT from his purchaser only on the basis of the clause in the agreement? Isn't this illegal from a sales tax department perspective?

1. Can we refuse to pay it builder demands VAT only on the basis of the agreement while he has not fullfilled some terms and conditions binding on him?

2. What action can the builder take? What legal recorse do purchasers have?

Whether your builder has executed any  sale deed in favor of you based on the agreement ?  If so, disclose date of registration  and words used in the agreement in respect of VAT