https://www.taxtmi.com/caselaws?id=155399 A sales tax licence refusal under the M.P. General Sales Tax Act was held invalid because the statutory procedure in rule 4(6) was not followed. Where the Sales Tax Officer is not satisfied about the correctness of turnover particulars, the rule requires further enquiry and an opportunity to the applicant to prove the correctness and completeness of the information before rejection on a best-judgment basis. Here, the departmental material was not disclosed and no effective opportunity was given, so the adverse orders breached the mandatory safeguard and could not stand. The applications were directed to be reconsidered after compliance with the prescribed procedure and fair hearing requirements. en-us Wed, 21 Oct 1987 00:00:00 +0530 Wed, 04 Sep 2013 11:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155399 A sales tax licence refusal under the M.P. General Sales Tax Act was held invalid because the statutory procedure in rule 4(6) was not followed. Where the Sales Tax Officer is not satisfied about the correctness of turnover particulars, the rule requires further enquiry and an opportunity to the applicant to prove the correctness and completeness of the information before rejection on a best-judgment basis. Here, the departmental material was not disclosed and no effective opportunity was given, so the adverse orders breached the mandatory safeguard and could not stand. The applications were directed to be reconsidered after compliance with the prescribed procedure and fair hearing requirements. Case-Laws VAT and Sales Tax Wed, 21 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155399