I. A. Ansari, J.

1. This writ petition raises, broadly speaking, five important questions, in the context of the scope and ambit of the power of a Sales Tax Commissioner, under the relevant Sales Tax statute, in respect of granting of 'registration' to a person as a 'dealer'. The questions are:

(i) What constitute the object and purpose of 'registration' of a 'dealer' under the Sales Tax laws?

(ii) What is the scope of 'enquiry' envisaged under sub-section (3) of Section 19 of the Tripura Value Added Tax Act, 2004, and sub-Rule (1) of Rule 5 of the Central Sales Tax (Registration and Turnover) Rules, 1957, in the matter of granting of 'registration' to a 'dealer' ?

(iii) Whether the 'satisfaction', which sub-Section (3) of Section 19 of the Tripura Value Added Tax Act, 2004, and Section 7(3) of the Central Sales Tax Act, 1956, read with Rule 5(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957, contemplates, is a 'satisfaction' without any limits or fetters ?

(iv) Whether refusal of 'registration', in the present case, both under the Tripura Value Added Tax Act, 2004, and the Central Sales Tax Act, 1956, is based on irrelevant considerations having no nexus with