https://www.taxtmi.com/caselaws?id=160098 Rule 6A of the Orissa Sales Tax Rules, 1947 permits special registration where a dealer has no fixed place of business in the State or carries on business in circles other than the circle of its principal place of business. The Commissioner's discretion is wide but must be exercised on relevant considerations and sound judicial principle; it cannot be refused on arbitrary or extraneous grounds such as administrative inconvenience or a mistaken view that the rule is confined to small-scale or seasonal dealers. The rejection of the application was therefore unlawful, and the dealer was entitled to registration under special circumstances. en-us Tue, 19 Sep 2000 00:00:00 +0530 Mon, 09 Dec 2013 17:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160098 Rule 6A of the Orissa Sales Tax Rules, 1947 permits special registration where a dealer has no fixed place of business in the State or carries on business in circles other than the circle of its principal place of business. The Commissioner's discretion is wide but must be exercised on relevant considerations and sound judicial principle; it cannot be refused on arbitrary or extraneous grounds such as administrative inconvenience or a mistaken view that the rule is confined to small-scale or seasonal dealers. The rejection of the application was therefore unlawful, and the dealer was entitled to registration under special circumstances. Case-Laws VAT and Sales Tax Tue, 19 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160098