https://www.taxtmi.com/caselaws?id=150669 An order cancelling a registration certificate under section 7(4) of the Punjab General Sales Tax Act, 1948 could not stand where it rested on two grounds and one material ground was untenable. The alleged sales to bogus dealers was found unsustainable, and the presence of a separate statutory remedy for delay in filing returns under section 10(6) showed that the authority should have proceeded under that provision if delay was the issue. Because it was impossible to say that the valid ground alone would have produced the same result, the cancellation was held not sustainable in law. en-us Tue, 09 Apr 1974 00:00:00 +0530 Tue, 21 May 2013 11:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150669 An order cancelling a registration certificate under section 7(4) of the Punjab General Sales Tax Act, 1948 could not stand where it rested on two grounds and one material ground was untenable. The alleged sales to bogus dealers was found unsustainable, and the presence of a separate statutory remedy for delay in filing returns under section 10(6) showed that the authority should have proceeded under that provision if delay was the issue. Because it was impossible to say that the valid ground alone would have produced the same result, the cancellation was held not sustainable in law. Case-Laws VAT and Sales Tax Tue, 09 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150669