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    <title>1983 (8) TMI 249 - MADHYA PRADESH HIGH COURT</title>
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    <description>Registration under the sales tax law could be refused where the application was not in order and contained incorrect or undisclosed material facts. The court noted that omission to disclose the partners&#039; interest in another business and other factual inaccuracies justified rejection of the application. Once the applicant had been asked to explain the defect, no further notice was required before rejection. The revisional authority could sustain the refusal where the record showed non-compliance with the statutory requirement of correct disclosure, and interference under articles 226 and 227 was unwarranted absent any apparent error on the record.</description>
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      <link>https://www.taxtmi.com/caselaws?id=154169</link>
      <description>Registration under the sales tax law could be refused where the application was not in order and contained incorrect or undisclosed material facts. The court noted that omission to disclose the partners&#039; interest in another business and other factual inaccuracies justified rejection of the application. Once the applicant had been asked to explain the defect, no further notice was required before rejection. The revisional authority could sustain the refusal where the record showed non-compliance with the statutory requirement of correct disclosure, and interference under articles 226 and 227 was unwarranted absent any apparent error on the record.</description>
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