https://www.taxtmi.com/caselaws?id=161006 Registration applications from small-scale industrial units under the Kerala General Sales Tax Act and the Central Sales Tax Act had to be considered promptly and with a rational approach, and the authority was required to act on the applications without avoidable delay. Insistence on additional security before registration was not justified as a threshold condition; such security could be considered only after registration, when dealings could be assessed. The authority retained power to protect revenue, but that safeguard was to operate post-registration. The applications were directed to be examined forthwith, with appropriate action for issuance of registration certificates within one month. en-us Thu, 18 Oct 2001 00:00:00 +0530 Sat, 28 Dec 2013 12:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161006 Registration applications from small-scale industrial units under the Kerala General Sales Tax Act and the Central Sales Tax Act had to be considered promptly and with a rational approach, and the authority was required to act on the applications without avoidable delay. Insistence on additional security before registration was not justified as a threshold condition; such security could be considered only after registration, when dealings could be assessed. The authority retained power to protect revenue, but that safeguard was to operate post-registration. The applications were directed to be examined forthwith, with appropriate action for issuance of registration certificates within one month. Case-Laws VAT and Sales Tax Thu, 18 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161006