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1969 (2) TMI 159 - SC - VAT and Sales TaxWhether a registered dealer, who had his head office at Nagpur, under the C.P. and Berar Sales Tax Act, 1947, continued to be a registered dealer in Madhya Pradesh, formed on November 1, 1956, after the reorganisation of the States if his business was partly carried on in the area which went to Maharashtra State and partly in the area which formed part of the new Madhya Pradesh? Held that:- Appeal dismissed. Conclusion in the present case is that the respondent cannot be treated as a registered dealer in the new State of Madhya Pradesh on the strength of the registration certificate issued to the respondent before coming into force of the States Reorganisation Act as no place of business in that area was specified in the registration certificate.
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