https://www.taxtmi.com/caselaws?id=163372 Suspension of dealers' registration under the sales tax enactments was unsustainable on the facts where the orders rested on alleged obstruction to inspection and search, but later developments showed improved cooperation with the department. The Court therefore quashed the impugned suspension orders. It also held that, in these circumstances, it was unnecessary to examine the constitutional validity of section 14A of the Kerala General Sales Tax Act, 1963, leaving that issue open. en-us Thu, 24 Jun 2004 00:00:00 +0530 Tue, 01 Apr 2014 15:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163372 Suspension of dealers' registration under the sales tax enactments was unsustainable on the facts where the orders rested on alleged obstruction to inspection and search, but later developments showed improved cooperation with the department. The Court therefore quashed the impugned suspension orders. It also held that, in these circumstances, it was unnecessary to examine the constitutional validity of section 14A of the Kerala General Sales Tax Act, 1963, leaving that issue open. Case-Laws VAT and Sales Tax Thu, 24 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163372