https://www.taxtmi.com/caselaws?id=157752 An order cancelling a branch registration is not invalid merely because it cites the wrong enabling provision, where the authority otherwise has substantive power under the applicable sales tax enactments and rules. Under the Bengal Finance (Sales Tax) Act, 1941 and the 1954 Act, review, cancellation, modification and amendment powers supported the action despite the incorrect recital of the source of authority. The scheme of both enactments also treats a company as one dealer for registration purposes: where it has more than one place of business in West Bengal, the branch or division cannot be separately registered as an independent dealer unless the statute permits it. Separate registration of the Siliguri division was therefore impermissible and cancellation of those certificates was justified. en-us Fri, 08 Jan 1993 00:00:00 +0530 Thu, 10 Oct 2013 14:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157752 An order cancelling a branch registration is not invalid merely because it cites the wrong enabling provision, where the authority otherwise has substantive power under the applicable sales tax enactments and rules. Under the Bengal Finance (Sales Tax) Act, 1941 and the 1954 Act, review, cancellation, modification and amendment powers supported the action despite the incorrect recital of the source of authority. The scheme of both enactments also treats a company as one dealer for registration purposes: where it has more than one place of business in West Bengal, the branch or division cannot be separately registered as an independent dealer unless the statute permits it. Separate registration of the Siliguri division was therefore impermissible and cancellation of those certificates was justified. Case-Laws VAT and Sales Tax Fri, 08 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157752