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2012 (7) TMI 865 - HC - VAT and Sales TaxApplication for sales tax registration rejected - Held that:- the second respondent without considering the scope of relevant provision relating to form A, rejected the registration stating that the objections raised in the letter dated May 16, 2012 were not satisfactory and the place of business is not sufficient to do business. How ever, the learned Government Advocate (Taxes) is unable to point out any specific provision under the Act and Rules regarding the requirement of space for carrying on the business. There is no such condition prescribed under the Act specifying such required area for conducting business. It is pertinent to note that there is no dispute with regard to genuinity of the business that is going to be carried on at the place of business. Further, it is not for the Revenue to suggest the extent of land that is necessary to carry on the business. It is for the businessman to decide the same. The Revenue should not obstruct the assessee from carrying on the business at every stage with the tax collectors point of view, but would deal with the matter at the point of view of assessee. In such circumstances, the reason given by the respondent is not in accordance with law and against the provisions of the Act and Rules. W.P. allowed. This court directs the petitioner to re-submit the application for registration as contemplated under the Act within one week from toda
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