https://www.taxtmi.com/caselaws?id=162669 A registration under section 8A(1B) of the U.P. Trade Tax Act could be cancelled for any other sufficient reason, not only for unpaid tax, penalty or other dues outstanding for three months. The court treated failure to furnish additional security under section 8C as distinct from those dues, and held that non-compliance within the time fixed by the assessing authority could itself amount to sufficient reason for cancellation. The three-month period therefore did not restrict cancellation on that ground, and the cancellation was upheld. en-us Tue, 25 Jul 2006 00:00:00 +0530 Wed, 12 Mar 2014 14:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162669 A registration under section 8A(1B) of the U.P. Trade Tax Act could be cancelled for any other sufficient reason, not only for unpaid tax, penalty or other dues outstanding for three months. The court treated failure to furnish additional security under section 8C as distinct from those dues, and held that non-compliance within the time fixed by the assessing authority could itself amount to sufficient reason for cancellation. The three-month period therefore did not restrict cancellation on that ground, and the cancellation was upheld. Case-Laws VAT and Sales Tax Tue, 25 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162669