https://www.taxtmi.com/caselaws?id=161172 The court set aside the Additional Commissioner's order canceling registration certificates under the Orissa Sales Tax Act, 1947, due to lack of manufacturing activities. The judgment emphasized adherence to principles of natural justice, directing disclosure of materials used against the petitioners for a fair hearing. The matter was remitted for fresh disposal to prevent miscarriage of justice and ensure a fair decision-making process. en-us Wed, 09 Jul 1997 00:00:00 +0530 Wed, 08 Jan 2014 17:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161172 The court set aside the Additional Commissioner's order canceling registration certificates under the Orissa Sales Tax Act, 1947, due to lack of manufacturing activities. The judgment emphasized adherence to principles of natural justice, directing disclosure of materials used against the petitioners for a fair hearing. The matter was remitted for fresh disposal to prevent miscarriage of justice and ensure a fair decision-making process. Case-Laws VAT and Sales Tax Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161172