https://www.taxtmi.com/caselaws?id=401169 On the death of a registered dealer under the Tamil Nadu Value Added Tax Act, 2006, legal heirs are treated as deemed dealers, so the registration should be amended to reflect succession rather than cancelled. Section 26 deems the deceased dealer's legal representative to be the dealer for Act purposes, while Section 39(14) permits cancellation, modification or amendment of the registration certificate for good and sufficient reasons. The court treated Section 38(4) as inapplicable because it concerns succession by a third party, not by legal heirs. The impugned cancellation was therefore held unsustainable, and the registration was directed to be regularised in the heirs' favour with retrospective effect from the date of death. en-us Mon, 23 Nov 2020 00:00:00 +0530 Mon, 30 Nov 2020 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401169 On the death of a registered dealer under the Tamil Nadu Value Added Tax Act, 2006, legal heirs are treated as deemed dealers, so the registration should be amended to reflect succession rather than cancelled. Section 26 deems the deceased dealer's legal representative to be the dealer for Act purposes, while Section 39(14) permits cancellation, modification or amendment of the registration certificate for good and sufficient reasons. The court treated Section 38(4) as inapplicable because it concerns succession by a third party, not by legal heirs. The impugned cancellation was therefore held unsustainable, and the registration was directed to be regularised in the heirs' favour with retrospective effect from the date of death. Case-Laws VAT and Sales Tax Mon, 23 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401169