https://www.taxtmi.com/caselaws?id=163970 Registration certificates under the Orissa Sales Tax Act, 1947 and the Central Sales Tax Act, 1956 may be cancelled where the dealer has ceased to carry on business and no longer satisfies the statutory conditions for registration. Filing nil returns for three consecutive years and showing no business activity on the record supported cancellation. Objections based on alleged natural justice defects, retrospective effect, and absence of prejudice did not justify interference where no actual business activity was demonstrated and the objections had become academic. The cancellation was upheld as valid. en-us Fri, 30 Jan 2009 00:00:00 +0530 Wed, 19 Nov 2014 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163970 Registration certificates under the Orissa Sales Tax Act, 1947 and the Central Sales Tax Act, 1956 may be cancelled where the dealer has ceased to carry on business and no longer satisfies the statutory conditions for registration. Filing nil returns for three consecutive years and showing no business activity on the record supported cancellation. Objections based on alleged natural justice defects, retrospective effect, and absence of prejudice did not justify interference where no actual business activity was demonstrated and the objections had become academic. The cancellation was upheld as valid. Case-Laws VAT and Sales Tax Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163970