https://www.taxtmi.com/caselaws?id=150505 Misuse of a dealer's registration certificate could not be inferred merely because sales were made to a purchaser whose registration had been cancelled or because account books were not produced for verification. Those facts might affect entitlement to deduction or justify best judgment assessment, but they did not by themselves establish misuse within the power to cancel registration for sufficient cause. The High Court therefore held that cancellation of the assessee's registration certificate on the alleged ground of misuse was without jurisdiction and could not stand. The cancellation order was quashed, with costs awarded against the respondents. en-us Wed, 25 Oct 1972 00:00:00 +0530 Fri, 17 May 2013 17:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150505 Misuse of a dealer's registration certificate could not be inferred merely because sales were made to a purchaser whose registration had been cancelled or because account books were not produced for verification. Those facts might affect entitlement to deduction or justify best judgment assessment, but they did not by themselves establish misuse within the power to cancel registration for sufficient cause. The High Court therefore held that cancellation of the assessee's registration certificate on the alleged ground of misuse was without jurisdiction and could not stand. The cancellation order was quashed, with costs awarded against the respondents. Case-Laws VAT and Sales Tax Wed, 25 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150505