https://www.taxtmi.com/caselaws?id=156382 An application for sales tax registration cannot be rejected solely because the applicant did not appear before the Sales Tax Officer. Section 16 of the M.P. General Sales Tax Act, 1958 and rule 8 of the M.P. General Sales Tax Rules, 1959 require the officer to make the necessary inquiry and then grant or refuse registration on the statutory conditions, but they do not make personal appearance a condition precedent. The default-dismissal power under rule 59 applies to appeals and revisions, not to an original registration application. The rejection order was therefore unsustainable, and the application had to be considered on merits under the governing provisions. en-us Tue, 06 Mar 1990 00:00:00 +0530 Thu, 19 Sep 2013 12:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156382 An application for sales tax registration cannot be rejected solely because the applicant did not appear before the Sales Tax Officer. Section 16 of the M.P. General Sales Tax Act, 1958 and rule 8 of the M.P. General Sales Tax Rules, 1959 require the officer to make the necessary inquiry and then grant or refuse registration on the statutory conditions, but they do not make personal appearance a condition precedent. The default-dismissal power under rule 59 applies to appeals and revisions, not to an original registration application. The rejection order was therefore unsustainable, and the application had to be considered on merits under the governing provisions. Case-Laws VAT and Sales Tax Tue, 06 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156382