1974 (11) TMI 78

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..... registration on 22nd October, 1970, under section 7(1) of the Central Sales Tax Act. The certificate applied for was granted on 12th November, 1970. On 21st October, 1971, the Assistant Commercial Tax Officer, T. Nagar, issued a notice to the petitioner proposing to cancel the registration granted on the ground that the certificate had been granted even before the petitioner had commenced his business and called upon him to show cause why the certificate should not be cancelled. On 9th November, 1971, the petitioner sent a reply objecting to the cancellation. On 10th November, 1971, after consideration of the objections, the Assistant Commercial Tax Officer cancelled the registration certificate granted to the petitioner. A revision filed t .....

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..... unsel for the petitioner submitted that under section 7(4)(b), registration could be cancelled only on the ground that the dealer had ceased to carry on business or had ceased to be liable to pay the tax under the Central Sales Tax Act and the words "for any other sufficient reason" in that section had to be construed ejusdem generis and, therefore, none of the grounds on which the Board cancelled the registration would come within the provision. We are unable to agree with this submission of the learned counsel. It cannot be stated that only In cases where it originally carried on business and thereafter ceased to carry on business or it ceased to be liable to pay tax alone, registration could be cancelled. The words "for any other suffici .....

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..... Accordingly, the statement that it commenced business on 1st June 1970, could not be treated as any misstatement. What the learned counsel for the revenue wants to contend is that column 12 deals with commencement of business with respect to the Central Sales Tax Act. We are unable to understand this argument of the learned counsel. There could not be any two commencements of the same business, one for the purpose of the Companies Act and the other for the purpose of the Central Sales Tax Act. What the learned counsel for the revenue means by saying so is that unless at least one transaction of sale is effected, there is no commencement. We cannot agree. A dealer can be going on purchasing and he may not be liable to pay tax. Still, he wo .....

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