2017 (10) TMI 945

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..... Suresh Trading Company [1996 (2) TMI 451 - SUPREME COURT OF INDIA] has held that the subsequent registration cancellation does not effect the right of the purchasing dealer for deduction . Apart from this reason, there appears to be no other reason on which the petitioner has challenged the order of assessment - matter is remanded back to the respondent to assess the petitioner to the correct rate .....

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..... ntions were rejected on the grounds that they have effected transaction with the registration cancelled dealers. 3.The Hon'ble Supreme Court in State of Maharashtra Vs. Suresh Vs.Suresh Trading Company reported in 1998 (109) CTC 439 has held that the subsequent registration cancellation does not effect the right of the purchasing dealer for deduction . Apart from this reason, there .....

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