https://www.taxtmi.com/caselaws?id=159192 Sales tax registration may be refused where local enquiry shows the applicant is not carrying on business at the declared premises. Repeated inspections reported that the premises were closed, notices could not be effectively served at that address, and the books of account were not produced. On that factual material, the applicant failed to prove actual business activity during the relevant period, so there was no ground to interfere with the taxation authorities' and tribunal's orders. The refusal of registration was upheld and the petition was dismissed. en-us Thu, 23 Oct 1997 00:00:00 +0530 Mon, 18 Nov 2013 12:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159192 Sales tax registration may be refused where local enquiry shows the applicant is not carrying on business at the declared premises. Repeated inspections reported that the premises were closed, notices could not be effectively served at that address, and the books of account were not produced. On that factual material, the applicant failed to prove actual business activity during the relevant period, so there was no ground to interfere with the taxation authorities' and tribunal's orders. The refusal of registration was upheld and the petition was dismissed. Case-Laws VAT and Sales Tax Thu, 23 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159192