1993 (6) TMI 231

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..... assed by the Sales Tax Appellate Tribunal dated July 12, 1991 in T.A. No. 28 of 1987 and C.C. No. 1 of 1987. The respondent is an assessee to sales tax. We are concerned with the assessment year 1982-83. The respondent, a hill produce dealer, claimed exemption by producing form No. 25 issued by M/s. Oriental Spices Company. The assessing authority declined to grant exemption. It was stated that th .....

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..... ench had occasion to review the entire case law and held that if on the date of issue of declaration the dealer so issuing the declaration shall have a valid licence, subsequent cancellation of the registration certificate cannot adversely affect the purchasing dealer. In other words, the cancellation of registration certificate cannot have retrospective effect. 2.. We are of the view that in th .....

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