https://www.taxtmi.com/caselaws?id=127184 A dealer remained entitled to registration under the Bihar Sales Tax Act where the composite business included selling or supplying goods in Bihar, even though most turnover arose from outside-State or inter-State sales. The Court treated local sales as part of the same business and held that the presence of non-taxable turnover did not defeat dealer status in the absence of false or fabricated returns. On that footing, cancellation of the registration certificate under the Act could not stand, because it rested on the mistaken assumption that registration was unavailable. The registration was restored and costs were awarded. en-us Fri, 08 Feb 1952 00:00:00 +0530 Thu, 28 Feb 2013 10:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127184 A dealer remained entitled to registration under the Bihar Sales Tax Act where the composite business included selling or supplying goods in Bihar, even though most turnover arose from outside-State or inter-State sales. The Court treated local sales as part of the same business and held that the presence of non-taxable turnover did not defeat dealer status in the absence of false or fabricated returns. On that footing, cancellation of the registration certificate under the Act could not stand, because it rested on the mistaken assumption that registration was unavailable. The registration was restored and costs were awarded. Case-Laws VAT and Sales Tax Fri, 08 Feb 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127184