https://www.taxtmi.com/caselaws?id=159991 The court held that a dealer under the Bihar Finance Act, 1981 is liable to file returns and be subjected to assessment proceedings even after business closure until registration cancellation. The petitioner, a foodgrains dealer, was directed to file returns despite nil assessments for two years. The court quashed assessment orders for 1983-84 and 1984-85, advising the petitioner to reapply for registration cancellation. The case outcome favored the petitioner, with assessment orders being set aside for reevaluation, emphasizing the obligation to file returns as long as registration is active. en-us Wed, 26 Aug 1998 00:00:00 +0530 Fri, 06 Dec 2013 15:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159991 The court held that a dealer under the Bihar Finance Act, 1981 is liable to file returns and be subjected to assessment proceedings even after business closure until registration cancellation. The petitioner, a foodgrains dealer, was directed to file returns despite nil assessments for two years. The court quashed assessment orders for 1983-84 and 1984-85, advising the petitioner to reapply for registration cancellation. The case outcome favored the petitioner, with assessment orders being set aside for reevaluation, emphasizing the obligation to file returns as long as registration is active. Case-Laws VAT and Sales Tax Wed, 26 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159991