https://www.taxtmi.com/caselaws?id=159233 Retrospective cancellation of a purchasing dealer's registration does not automatically defeat a selling dealer's claim to sales-tax deduction where the sale was made to a registered dealer at the relevant time. The text applies that principle to deduction claimed on sales supported by declaration forms under the M.P. General Sales Tax Act, 1958, and notes that the revisional authority had not proceeded on the correct legal footing. The impugned revisional order was quashed, and the matter was remanded for fresh decision in accordance with law. en-us Wed, 10 Dec 1997 00:00:00 +0530 Mon, 18 Nov 2013 17:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159233 Retrospective cancellation of a purchasing dealer's registration does not automatically defeat a selling dealer's claim to sales-tax deduction where the sale was made to a registered dealer at the relevant time. The text applies that principle to deduction claimed on sales supported by declaration forms under the M.P. General Sales Tax Act, 1958, and notes that the revisional authority had not proceeded on the correct legal footing. The impugned revisional order was quashed, and the matter was remanded for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Wed, 10 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159233