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Section 3AAA Enhancement Tax Department alleges that a registered person has to pay 15% tax on sales on unregistered persons who are registered wholesalers in the sales tax department, as well as obtaining no prior permission. Received 1% cell tax as tax. According to the acknowledgment of the accuracy of the sales tax, appellant was also doing retail and wholesale business when the sales tax collector essentially registered the appellant as a wholesaler on the basis of the survey, Transfer the application for registration and registration as a retailer under the provisions of AAA. Instead of verifying the contents of the application and making decisions on its merit, instead of requiring the Sales Tax Act 1990 to collect the sales tax legally, the department made a case of infringement and tax and penalty. In which the appellant is considered a wholesaler. It is admitted that the department did not take any effort to establish that the appellant was active, engaged in wholesale business after compulsory entry and neither can the department prove it on record, on the contrary, through appellant. As a wholesaler, the nail filed against his entry was accepted by the returns which proved the appellant's case. Doing any wholesale business was not applicable under the law Appeal was accepted and order was set aside by the Appellate Tribunal \ r \ n ask a advocate free from Bhalwal lawyer