https://www.taxtmi.com/caselaws?id=156171 False declaration forms, coupled with an uncontroverted admission that they were filed to delay tax payment, were treated as good and sufficient reasons for cancellation of registration under sales tax law. The material was viewed as showing a deliberate attempt to postpone lawful payment and defeat revenue collection, warranting a practical and revenue-protective construction of the cancellation power. The appellate authority was also criticised for ignoring the admission and for treating the matter as if it involved only tax liability, rather than the dealer's conduct relevant to registration. The revisions were allowed, the cancellation order set aside, and the matter remitted for fresh consideration. en-us Sat, 19 Aug 1989 00:00:00 +0530 Sat, 14 Sep 2013 13:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156171 False declaration forms, coupled with an uncontroverted admission that they were filed to delay tax payment, were treated as good and sufficient reasons for cancellation of registration under sales tax law. The material was viewed as showing a deliberate attempt to postpone lawful payment and defeat revenue collection, warranting a practical and revenue-protective construction of the cancellation power. The appellate authority was also criticised for ignoring the admission and for treating the matter as if it involved only tax liability, rather than the dealer's conduct relevant to registration. The revisions were allowed, the cancellation order set aside, and the matter remitted for fresh consideration. Case-Laws VAT and Sales Tax Sat, 19 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156171