https://www.taxtmi.com/caselaws?id=164981 A delayed challenge to cancellation of Central Sales Tax registration was held not maintainable because the dealer had surrendered the registration papers, later sought fresh registration, and allowed the cancellation to attain finality. The court also treated the cancellation as justified where the dealer's State sales tax registration was deemed cancelled for non-renewal, since mandatory local registration was a condition linked to Central Sales Tax registration and could amount to "any other sufficient reason" for cancellation under the Central Sales Tax Act. The consequential assessment treatment based on the cancellation was therefore left undisturbed. en-us Mon, 23 Nov 2009 00:00:00 +0530 Tue, 21 Oct 2014 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164981 A delayed challenge to cancellation of Central Sales Tax registration was held not maintainable because the dealer had surrendered the registration papers, later sought fresh registration, and allowed the cancellation to attain finality. The court also treated the cancellation as justified where the dealer's State sales tax registration was deemed cancelled for non-renewal, since mandatory local registration was a condition linked to Central Sales Tax registration and could amount to "any other sufficient reason" for cancellation under the Central Sales Tax Act. The consequential assessment treatment based on the cancellation was therefore left undisturbed. Case-Laws VAT and Sales Tax Mon, 23 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164981