https://www.taxtmi.com/caselaws?id=150851 The court held that cancellation of registration under section 7(1) of the Central Sales Tax Act can be based on "any other sufficient reason," not limited to ceasing business or tax liability. The court clarified that a company is deemed to have commenced business upon incorporation and registration is necessary before engaging in inter-State sales. The court set aside the Board's order confirming cancellation, ruling it unjustified, and awarded costs to the petitioner. en-us Mon, 04 Nov 1974 00:00:00 +0530 Thu, 23 May 2013 15:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150851 The court held that cancellation of registration under section 7(1) of the Central Sales Tax Act can be based on "any other sufficient reason," not limited to ceasing business or tax liability. The court clarified that a company is deemed to have commenced business upon incorporation and registration is necessary before engaging in inter-State sales. The court set aside the Board's order confirming cancellation, ruling it unjustified, and awarded costs to the petitioner. Case-Laws VAT and Sales Tax Mon, 04 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150851