1998 (12) TMI 599

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....e constitutional validity of proviso (b) to section 30AA of the Gujarat Sales Tax Act, 1969 principally on the ground that according to the petitioners, subjecting a dealer who has purchased goods from a dealer while he was registered but whose certificate of registration is cancelled later on under section 30AA with a retrospective date, falling prior to the date of such purchases, to the burden ....

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....tted that under sub-section (1) of section 30AA, the Commissioner can cancel the certificate of registration of a registered dealer if he is satisfied that the registered dealer has without entering into a transaction of sale, issued to and accepted by another registered dealer a bill or cash memorandum with the intention to defraud the Government revenue or with the intention that the Government ....

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....30AA would not be operative. 5.. Irrespective of the fact whether the registration certificate of the vendor or purchaser is cancelled retrospectively, the genuineness of the transactions has to be verified at the time of assessment/ reassessment. If transactions are found genuine, they will not be affected by section 30AA and provisos thereto." 3.. In view of the clear stand taken by the St....