https://www.taxtmi.com/caselaws?id=127833 Cancellation of a sales tax registration certificate was treated as lawful where the factual inquiry showed that the dealer had discontinued business at the registered place of business. The Court applied the statutory scheme requiring registration for carrying on business and held that cancellation followed once the business for which registration was granted had in fact ceased. Repeated inspections, the dealer's own statement that he had practically stopped business, and suspicious book entries supported that conclusion. The Court further noted that cancellation did not depend on a dealer's request, that a show-cause opportunity had been given, and that objections about declaration forms lay outside the application. en-us Fri, 06 Mar 1959 00:00:00 +0530 Mon, 18 Mar 2013 17:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127833 Cancellation of a sales tax registration certificate was treated as lawful where the factual inquiry showed that the dealer had discontinued business at the registered place of business. The Court applied the statutory scheme requiring registration for carrying on business and held that cancellation followed once the business for which registration was granted had in fact ceased. Repeated inspections, the dealer's own statement that he had practically stopped business, and suspicious book entries supported that conclusion. The Court further noted that cancellation did not depend on a dealer's request, that a show-cause opportunity had been given, and that objections about declaration forms lay outside the application. Case-Laws VAT and Sales Tax Fri, 06 Mar 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127833