VAT authorities couldn't deny amendment to registration certificate on change in constitution of ass

CST & VAT : UP VAT : Where assessee was initially registered under U.P. VAT Act as a proprietorship firm and subsequently constitution of proprietorship firm was changed to a partnership firm and thereupon assessee made application for amending registration certificate, rejection of application on plea that change in constitution was in contravention of provisions of Explanation (II) to section 17(14) and rule 35 was wrong