https://www.taxtmi.com/caselaws?id=150578 Rule 6-A of the Orissa Sales Tax Rules, 1947 operated as an exception to the ordinary requirement of registration in each circle where business was carried on, and it enabled the Commissioner to grant relief by special or general order only when the statutory conditions were met. The provision was not confined to dealers seeking first-time registration, but the power remained discretionary. The Commissioner could lawfully refuse relief where single-circle registration for business spread across multiple districts would impair effective supervisory control, and reasons such as the volume of business and difficulty of administrative check were relevant. The refusal to grant relief under rule 6-A was upheld. en-us Thu, 19 Jul 1973 00:00:00 +0530 Sat, 18 May 2013 17:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150578 Rule 6-A of the Orissa Sales Tax Rules, 1947 operated as an exception to the ordinary requirement of registration in each circle where business was carried on, and it enabled the Commissioner to grant relief by special or general order only when the statutory conditions were met. The provision was not confined to dealers seeking first-time registration, but the power remained discretionary. The Commissioner could lawfully refuse relief where single-circle registration for business spread across multiple districts would impair effective supervisory control, and reasons such as the volume of business and difficulty of administrative check were relevant. The refusal to grant relief under rule 6-A was upheld. Case-Laws VAT and Sales Tax Thu, 19 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150578