https://www.taxtmi.com/caselaws?id=167896 Registration under the Tamil Nadu Value Added Tax Act, 2006 could not be refused merely because the business premises measured 80 sq. ft. The statutory scheme in Section 39 and Rule 5 requires filing in the prescribed form, payment of fee, scrutiny of the application, and issuance of registration where the application is in order; it does not prescribe any minimum floor area for business premises. The Revenue's circular was only a guideline for prior inspection in specified cases and could not create a new condition for registration. Where the proposed business was genuine and the prescribed procedure was complied with, rejection on the basis of premises size was unlawful. en-us Mon, 23 Jul 2012 00:00:00 +0530 Wed, 07 Jan 2015 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167896 Registration under the Tamil Nadu Value Added Tax Act, 2006 could not be refused merely because the business premises measured 80 sq. ft. The statutory scheme in Section 39 and Rule 5 requires filing in the prescribed form, payment of fee, scrutiny of the application, and issuance of registration where the application is in order; it does not prescribe any minimum floor area for business premises. The Revenue's circular was only a guideline for prior inspection in specified cases and could not create a new condition for registration. Where the proposed business was genuine and the prescribed procedure was complied with, rejection on the basis of premises size was unlawful. Case-Laws VAT and Sales Tax Mon, 23 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167896