https://www.taxtmi.com/caselaws?id=153068 Registration under the Madhya Pradesh General Sales Tax Act can be refused where a newly formed company is found to be a device to continue an earlier partnership business while avoiding outstanding sales tax dues. The statutory provisions governing dealer registration were not applied to defeat the effect of cancellation of the earlier registration for arrears. On the facts, the company had the same family control, the same business and premises, and was created to secure the benefits of registration without clearing tax liabilities. In these exceptional circumstances, the corporate veil could be lifted because a corporate form used to evade tax or circumvent statutory obligations does not prevent examination of the real transaction. en-us Thu, 10 Jul 1980 00:00:00 +0530 Tue, 16 Jul 2013 18:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153068 Registration under the Madhya Pradesh General Sales Tax Act can be refused where a newly formed company is found to be a device to continue an earlier partnership business while avoiding outstanding sales tax dues. The statutory provisions governing dealer registration were not applied to defeat the effect of cancellation of the earlier registration for arrears. On the facts, the company had the same family control, the same business and premises, and was created to secure the benefits of registration without clearing tax liabilities. In these exceptional circumstances, the corporate veil could be lifted because a corporate form used to evade tax or circumvent statutory obligations does not prevent examination of the real transaction. Case-Laws VAT and Sales Tax Thu, 10 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153068