TaxTMI 
TaxTMI 
2000 (4) TMI 803
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....visionist was granted registration both under Central Sales Tax Act as well as U.P. Trade Tax Act under section 8-A of the U.P. Trade Tax Act. It appears that a survey was conducted by the Trade Tax Officer on the business premises of the revisionist on 13th November, 1999. It was found that business premises were closed and the landlord had told that no business was conducted by the dealer. The T....
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....mand order has been justified. Sri B.K. Pandey, learned Standing Counsel has, however, submitted that operative order passed by the Tribunal is not happily worded. As a matter of fact, the appeal filed by the revisionist ought to have been partly allowed in the light of the observations made in the body of the order and the order of cancellation of registration ought to have been set aside. 3.. O....
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....out affording an opportunity of being heard to the dealer. The appeal was, therefore, rightly allowed by the Deputy Commissioner and the matter was rightly remanded. However, the Deputy Commissioner had committed error in not setting aside the order of cancellation of registration. Once the matter was remanded after allowing the appeal, the order of the cancellation of registration passed by the ....