(5) On the other hand, learned counsel for the State would submit that M/s Vasudev Casting, Bilaspur submitted an application for cancellation of his registration on the ground that he has closed his business from 1.4.1995 and, thereafter, the Commercial Tax Officer, Bilaspur cancelled the registration of M/s Vasudeo Casting, Bilaspur, as dealer on 31.07.1995 with effect from 1.4.1995 i.e. on the date when the business was said to be closed by M/s. Vasudeo Casting, Bilaspur and it was duly communicated to M/s Vasudeo Casting, Bilaspur on 8.8.1995 whereas as per declaration under Rule 4(2)(iv)(c) of the Entry Tax Act, the sale was made on 09.08.1995, 19.4.1996 & 8.4.1996, respectively i.e. after cancellation of his registration and it was communicated to him, therefore, it is a case where the sale has been made by M/s Vasudev Casting after cancellation of his registration and purchase has been made from un-registered dealer, therefore, the purchase tax has rightly been levied upon the petitioners and the writ petition is liable to be dismissed.
