TMI Blog2016 (7) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... idential premises. - TNVAT - 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. The writ petition is allowed, the impugned order is set aside and the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 stating that the proposed place of business is a residential area an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the respondents submitted that the petitioner seeks to carry o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 impugned order cannot be countenanced. However, the Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
