https://www.taxtmi.com/caselaws?id=349790 A purchasing dealer's deduction cannot be denied solely because the suppliers' registrations were later cancelled; that circumstance, by itself, does not defeat the purchasing dealer's entitlement. The assessment, which rested mainly on the cancelled-registration basis, could not be sustained on that ground and was set aside to that extent. The matter was remanded for fresh assessment without treating the cancellation of the selling dealers' registrations as determinative. en-us Fri, 21 Jul 2017 00:00:00 +0530 Mon, 01 Jan 2018 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349790 A purchasing dealer's deduction cannot be denied solely because the suppliers' registrations were later cancelled; that circumstance, by itself, does not defeat the purchasing dealer's entitlement. The assessment, which rested mainly on the cancelled-registration basis, could not be sustained on that ground and was set aside to that extent. The matter was remanded for fresh assessment without treating the cancellation of the selling dealers' registrations as determinative. Case-Laws VAT and Sales Tax Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349790