1996 (3) TMI 498 - AT - VAT and Sales Tax

Summary

The Appellate Tribunal found that the cancellation of the petitioner's registration certificate was unjust as the enquiry was conducted without giving the petitioner a fair opportunity to defend himself. The Tribunal set aside the cancellation order and directed the tax authorities to make a fresh decision after providing a fair and reasonable opportunity to the petitioner. The petition was allowed. (Case: 1996 (3) TMI 498 - TAMIL NADU TAXATION SPECIAL TRIBUNAL)