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2011 (5) TMI 887 - HC - VAT and Sales TaxCancellation of registration passed under section 17(11) of the U. P. Value Added Tax Act on the ground that the revisionist is not actually doing any business which is evident from the spot inspection report Held that:- The question of law raised above is answered in favour of the revisionist and it is held that the grounds on which cancellation order has been passed are extraneous and are not covered by section 17(11)(c) of the Act not even within the meaning of "sufficient cause" as contained in section 17(11)(c)(ix) of the Act.
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