https://www.taxtmi.com/caselaws?id=160509 Temporary sales tax registration is not granted mechanically on application alone; the authority may require an inquiry into the genuineness and bona fides of the dealer's claim before issuing a certificate. On the facts recorded, the applicant failed to cooperate by producing the required account books, and the authorities found that no new unit had come into existence and that the alleged unit was only a camouflage for an already covered activity. Those factual findings, based on inquiry and the record, were held not open to reappreciation in writ jurisdiction. The refusal to grant temporary registration was therefore upheld. en-us Tue, 24 Apr 2001 00:00:00 +0530 Thu, 19 Dec 2013 14:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160509 Temporary sales tax registration is not granted mechanically on application alone; the authority may require an inquiry into the genuineness and bona fides of the dealer's claim before issuing a certificate. On the facts recorded, the applicant failed to cooperate by producing the required account books, and the authorities found that no new unit had come into existence and that the alleged unit was only a camouflage for an already covered activity. Those factual findings, based on inquiry and the record, were held not open to reappreciation in writ jurisdiction. The refusal to grant temporary registration was therefore upheld. Case-Laws VAT and Sales Tax Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160509