https://www.taxtmi.com/caselaws?id=165377 Dealer registration under the Tripura Value Added Tax Act and Central Sales Tax Act must be assessed only by verifying statutory particulars, prescribed documents, and whether the application is otherwise in order. Requirements lacking a direct nexus to registration-such as a pollution certificate for coal trading, a registered lease deed for a proposed stockyard, or a fresh incorporation certificate following an intra-State office change-cannot justify refusal. An introducer's alleged withdrawal cannot be relied upon without notice and is immaterial to Central Sales Tax registration. Refusal on irrelevant or non-existent considerations is invalid as malice in law, requiring grant of registration certificates in accordance with law. en-us Tue, 24 May 2011 00:00:00 +0530 Mon, 15 Sep 2014 09:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165377 Dealer registration under the Tripura Value Added Tax Act and Central Sales Tax Act must be assessed only by verifying statutory particulars, prescribed documents, and whether the application is otherwise in order. Requirements lacking a direct nexus to registration-such as a pollution certificate for coal trading, a registered lease deed for a proposed stockyard, or a fresh incorporation certificate following an intra-State office change-cannot justify refusal. An introducer's alleged withdrawal cannot be relied upon without notice and is immaterial to Central Sales Tax registration. Refusal on irrelevant or non-existent considerations is invalid as malice in law, requiring grant of registration certificates in accordance with law. Case-Laws VAT and Sales Tax Tue, 24 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165377