SAI TRADERS Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) Heard Sri Nishant Mishra, learned counsel for the revisionist and Sri U.K. Pandey, learned standing counsel appearing for the respondents. The revisionist is aggrieved by the order dated September 24, 2010 of cancellation of its registration passed under section 17(11) of the U.P. Value Added Tax Act (hereinafter referred to as, "the Act") by the Deputy Commissioner, Commercial Tax, Sector 13, Ghaziabad, appellate order thereof dated November 20, 2010 passed by the Additional Commissioner, Grade 2 (Appeal) 4, Commercial Tax, Ghaziabad and the order of Tribunal thereto dated December 16, 2010.

(2.) The revisionist claims that he is a dealer engaged in the business of polythene bags, spices and disposable goods from a place B-4, Block-B, Balram Nagar, Jain Mandir Road, Loni, Ghaziabad. On his application for registration, a certificate of registration dated July 12, 2011 under the U.P. VAT Act as well as the Central Sales Tax Act was issued. The certificate is filed as annexure 1 to this revision.

(3.) The said registration was cancelled on the ground that the revisionist is nut actually doing any business which is evident from the spot inspection report dated August 13, 2010, the purchases shown by the revisionist from the firm M/s. Jai Ambay Enterprises, Ghaziabad, are bogus and further that the revisionist has obtained registration for the purpose of causing loss of revenue to the Department.