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2015 (4) TMI 1002 - HC - VAT and Sales TaxRefusal to grant registration certificate - Held that:- Registering authority cancelled/withdrawn the provisional registration certificate under the VAT Act to the respondent - dealer mainly on the ground that commodity in which the respondent - dealer is to deal is a sensitive item, and in a particular area where the respondent - dealer is carrying on business, there are large number of bogus billing activities and therefore, apprehending that the respondent - dealer may also indulge into such bogus billing activities, the registering authority has refused the registration certificate. - On the basis of some other dealers indulging into the bogus billing activities, the dealer, who has applied for the registration certificate cannot be branded or labeled with the dealer indulging into the bogus billing activities. After granting registration certificate, if it is found that a particular dealer is indulging into the bogus billing activities and/or has indulged into the bogus billing activities, in that case after following due procedure as required, its registration certificate can be cancelled. However, on apprehension and that too on the basis of some other dealers indulging into the bogus billing activities, registration certificate cannot be denied to the respondent - dealer. - No substantial question of law arises in the present tax appeal - Decided against Revenue.
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