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M/s. Jaya Granits Versus The Assistant Commissioner (CT)

2016 (7) TMI 479 - MADRAS HIGH COURT

Rejection of application for VAT registration - application has been rejected by the respondent stating that the proposed place of business is a residential area and that the petitioner having applied for registration as a dealer of granite commodity, such business cannot be carried on in a residential 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 sugges .....

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ion, the respondent shall grant a registration certificate to the petitioner subject to the condition that the petitioner complies with other formalities. - Decided in favor of petitioner. - Writ Petition No. 18663 of 2016 and WMP. No. 16329 of 2016 - Dated:- 3-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. Adithya Reddy For the Respondent : Mr. S. Kanmani Annamalai, AGP ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader takes notice for the respondent. Heard both. By co .....

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dential premises. This order is questioned in this writ petition. 3. The learned counsel for the petitioner has drawn the attention of this Court to the decision in the case of Sri Sundha Metals Vs. Commissioner of Commercial Taxes, Chennai [(2013) 57 VST 73 (Mad.)] for the proposition that the extent of the premises or the place where the business premises is to be situated, is of no consequence while considering the issuance of registration certificate under the provisions of the said Act. The .....

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the respondents submitted that the petitioner seeks to carry on business in granite and obviously granite business cannot be carried on in a residential area and that it requires a stockyard. 5. However, it has to be pointed out that the petitioner has applied for licence stating the nature of business as a retailer and that they do not propose to stock granite in the place of business mentioned in the application. 6. In the decision reported in (2013) 57 VST 73 (Mad.) (cited supra), the applica .....

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