1990 (1) TMI 303 - HC - VAT and Sales Tax

Summary

The High Court of Orissa allowed the writ application of the petitioner who applied for registration under the Act as the owner of the business. The court found that the Sales Tax Officer did not conduct a proper inquiry and directed a fresh inquiry to be made. The court quashed the revisional order and the order of refusal, instructing the Sales Tax Officer to make a decision based on a thorough inquiry. The petitioner was given an opportunity to be heard, and the application should be disposed of by the end of April 1990. No costs were awarded.