https://www.taxtmi.com/caselaws?id=150256 Where power to cancel a registration certificate under section 7(4) of the Punjab General Sales Tax Act, 1948 was delegated to the assessing authority, Gazette publication under rule 12(3) was not required before denial of deduction under section 5(2)(a)(ii). The statutory scheme treated Commissioner-led cancellation differently from cancellation by a delegated authority: section 15 enabled delegation, and rules 12 and 13 required publication only when the Commissioner himself made the final cancellation order after receiving the dealer's particulars. A cancellation made by the assessing authority within delegated powers therefore operated without Gazette publication, and the deduction was not available. en-us Tue, 21 Sep 1971 00:00:00 +0530 Fri, 10 May 2013 17:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150256 Where power to cancel a registration certificate under section 7(4) of the Punjab General Sales Tax Act, 1948 was delegated to the assessing authority, Gazette publication under rule 12(3) was not required before denial of deduction under section 5(2)(a)(ii). The statutory scheme treated Commissioner-led cancellation differently from cancellation by a delegated authority: section 15 enabled delegation, and rules 12 and 13 required publication only when the Commissioner himself made the final cancellation order after receiving the dealer's particulars. A cancellation made by the assessing authority within delegated powers therefore operated without Gazette publication, and the deduction was not available. Case-Laws VAT and Sales Tax Tue, 21 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150256