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2012 (10) TMI 921 - KERALA HIGH COURTRegistration as dealer in Trading in live chicken - denial as one rented room for doing business is not enough to stock the commodity dealt with - Held that:- In Ext.P5, the order rejecting his application for registration there is no mention about the allegation regarding the inadequacy of the storage space mentioned in Ext.P3 moreover, the petitioner's contention that he proposes to sell live chicken to dealers in Mahi, is also not dealt with in Ext.P5. On the other hand Ext.P5 stated that since sale is proposed to be effected to dealers in Karnataka and Tamil Nadu where live chicken is a non-taxable item, first respondent again says that registration is unnecessary. Also a fresh allegation is made that the application made by the petitioner is only under Section 7(1) and not under Section 7 (1) & (2) of the CST Act. Not only there is non-consideration of the contentions, but also an allegation which was not put to the petitioner is relied on. These reasons render Ext.P5 vitiated and need to be set aside - first respondent directed to reconsider the matter with notice to the petitioner and pass orders on Ext.P3 - in favour of assessee.
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