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Court Rules Business Location Not Revenue's Concern; VAT Registration Denial Overturned for Residential Area Business.

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....Rejection of application for VAT registration - residential area - when there is no dispute with regard to the genuineness of the business that is going to be carried on at the place of business, it is not for the Revenue to suggest the extent of the land that is necessary to carry on the business and it is for the businessman to decide the same. - HC....