https://www.taxtmi.com/caselaws?id=163760 A registration certificate under the West Bengal Value Added Tax Act, 2003 cannot be cancelled under section 29(1)(c) merely because the declared premises are residential or do not contain a separate godown or office room, where the statutory definition of "place of business" is otherwise satisfied. Absence of books of account at inspection, without more, does not by itself prove a false representation for registration. Where the cancellation fails, a seizure of goods founded on the alleged non-existence of the dealer at the declared premises also fails. A penalty imposed solely on that same basis cannot survive independently and is liable to be set aside. en-us Thu, 20 Sep 2007 00:00:00 +0530 Thu, 25 Dec 2014 22:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163760 A registration certificate under the West Bengal Value Added Tax Act, 2003 cannot be cancelled under section 29(1)(c) merely because the declared premises are residential or do not contain a separate godown or office room, where the statutory definition of "place of business" is otherwise satisfied. Absence of books of account at inspection, without more, does not by itself prove a false representation for registration. Where the cancellation fails, a seizure of goods founded on the alleged non-existence of the dealer at the declared premises also fails. A penalty imposed solely on that same basis cannot survive independently and is liable to be set aside. Case-Laws VAT and Sales Tax Thu, 20 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163760