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TMI Blog2016 (7) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... amalai, learned Additional Government Pleader takes notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner, claiming to be a retailer in granite, applied for registration under the provisions of the Tamil Nadu Value Added Tax Act, 2006 by application dated 28.3.2016. The said application has been rejected by the respondent sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority granting certificate of registration is satisfied that the application is in order, he shall register the application and grant a certificate. It is further submitted that in terms of Sub-Section (14) of Section 39, the Authority is permitted to cancel, modify or amend the certificate of registration in the event of any violation. 4. The learned Additional Government Pleader appearing for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes in Circular No.11/2011 dated 25.3.2011 and held that when there is no dispute with regard to the genuineness of the business that is going to be carried on at the place of business, it is not for the Revenue to suggest the extent of the land that is necessary to carry on the business and it is for the businessman to decide the same. In the light of the said decision, the stand taken in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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