https://www.taxtmi.com/caselaws?id=161204 The Tribunal set aside the orders of the Assistant Commissioner and Deputy Commissioner, directing that the original registration certificate granted under the 1954 Act be considered valid under the 1941 Act. The assessments made under the 1954 Act up to March 31, 1994, and the declaration forms issued on October 14, 1993, were deemed valid. The Tribunal emphasized the need for reasonable action by the revenue authorities to avoid unnecessary harassment to the applicant. The application was allowed, with no order as to costs. en-us Thu, 22 May 1997 00:00:00 +0530 Thu, 09 Jan 2014 17:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161204 The Tribunal set aside the orders of the Assistant Commissioner and Deputy Commissioner, directing that the original registration certificate granted under the 1954 Act be considered valid under the 1941 Act. The assessments made under the 1954 Act up to March 31, 1994, and the declaration forms issued on October 14, 1993, were deemed valid. The Tribunal emphasized the need for reasonable action by the revenue authorities to avoid unnecessary harassment to the applicant. The application was allowed, with no order as to costs. Case-Laws VAT and Sales Tax Thu, 22 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161204