https://www.taxtmi.com/caselaws?id=157537 Cancellation of registration certificates under the Punjab General Sales Tax Act, 1948 and the Central Sales Tax Act, 1956 was held unjustified where the department relied only on allegations of bogus sales and misuse of declaration forms. The Court found that the purchasing firms were registered dealers at the relevant time, the ST-XXII declaration forms were not shown to be bogus, and the material on record did not prove that the sales were fictitious. Mere discrepancies in the buyers' records, or an allegation that forms had been issued to others, was insufficient to sustain cancellation under section 7(4). The petitioner could not be penalised for the alleged negligence or irregularities of other dealers, and the cancellation was liable to be quashed. en-us Mon, 07 Mar 1994 00:00:00 +0530 Mon, 07 Oct 2013 16:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157537 Cancellation of registration certificates under the Punjab General Sales Tax Act, 1948 and the Central Sales Tax Act, 1956 was held unjustified where the department relied only on allegations of bogus sales and misuse of declaration forms. The Court found that the purchasing firms were registered dealers at the relevant time, the ST-XXII declaration forms were not shown to be bogus, and the material on record did not prove that the sales were fictitious. Mere discrepancies in the buyers' records, or an allegation that forms had been issued to others, was insufficient to sustain cancellation under section 7(4). The petitioner could not be penalised for the alleged negligence or irregularities of other dealers, and the cancellation was liable to be quashed. Case-Laws VAT and Sales Tax Mon, 07 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157537