https://www.taxtmi.com/caselaws?id=74011 Rule 3(ee) of the Gold Control (Licensing of Dealers) Rules, 1969 could not be applied to refuse renewal of a dealer's licence on the basis of turnover from a period when the dealer had not yet been licensed. Because the licence was granted only a few months earlier, turnover before the grant of the licence could not be attributed to the dealer, and the Department's truncated four-month assessment was not supported by the rule. The refusal to renew was therefore unsustainable in law, and the renewal application had to be reconsidered without reference to Rule 3(ee). en-us Tue, 30 Aug 1988 00:00:00 +0530 Wed, 01 Feb 2012 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74011 Rule 3(ee) of the Gold Control (Licensing of Dealers) Rules, 1969 could not be applied to refuse renewal of a dealer's licence on the basis of turnover from a period when the dealer had not yet been licensed. Because the licence was granted only a few months earlier, turnover before the grant of the licence could not be attributed to the dealer, and the Department's truncated four-month assessment was not supported by the rule. The refusal to renew was therefore unsustainable in law, and the renewal application had to be reconsidered without reference to Rule 3(ee). Case-Laws Central Excise Tue, 30 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74011