https://www.taxtmi.com/caselaws?id=329881 Registration under the Tamil Nadu Value Added Tax Act, 2006 could not be refused merely because the proposed business premises was in a residential area, where the genuineness of the intended granite retail business was not in dispute. The statutory scheme under Section 39 requires registration to be granted if the application is otherwise in order, while any later violation may be dealt with through cancellation, modification or amendment under Section 39(14). The Madras High Court held that the Revenue could not impose additional premises-related conditions, set aside the rejection, and remitted the application for fresh consideration limited to whether it was otherwise in order and whether the applicant proposed to act as a retailer. en-us Fri, 03 Jun 2016 00:00:00 +0530 Tue, 12 Jul 2016 11:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329881 Registration under the Tamil Nadu Value Added Tax Act, 2006 could not be refused merely because the proposed business premises was in a residential area, where the genuineness of the intended granite retail business was not in dispute. The statutory scheme under Section 39 requires registration to be granted if the application is otherwise in order, while any later violation may be dealt with through cancellation, modification or amendment under Section 39(14). The Madras High Court held that the Revenue could not impose additional premises-related conditions, set aside the rejection, and remitted the application for fresh consideration limited to whether it was otherwise in order and whether the applicant proposed to act as a retailer. Case-Laws VAT and Sales Tax Fri, 03 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329881