JUDGMENT K. S. PARIPOORNAN, J. - The Revenue is the petitioner herein. The challenge is against the orders passed by the Sales Tax Appellate Tribunal dated July 12, 1991 in T.A. No. 28 of 1987 and C.C. No. 1 of 1987. The respondent is an assessee to sales tax. We are concerned with the assessment year 1982-83. The respondent, a hill produce dealer, claimed exemption by producing form No. 25 issued by M/s. Oriental Spices Company. The assessing authority declined to grant exemption. It was stated that the registration of the issuing dealer was cancelled from 1982-83 onwards and so the declarations issued by the said dealer cannot be accepted. In first appeal, the order of assessment was set aside. The Revenue took up the matter before the Sales Tax Appellate Tribunal. The Appellate Tribunal held that the registration of M/s. Oriental Spices Company, the issuing dealer, was cancelled by order dated April 25, 1984 of the Board of Revenue. It was not a date prior to the date of transaction relied on by the assessee in the instant case. Relying upon a Bench decision of this Court in Deputy Commissioner of Sales Tax v. Debi Prasad Shyam Sunder & Sons [1991] 82 STC 305; (1991) 1 KLT 102 the Tribunal held that an order of cancellation of registration cannot take effect from an early date. This Bench had occasion to review the entire case law and held that if on the date of issue of declaration the dealer so issuing the declaration shall have a valid licence, subsequent cancellation of the registration certificate cannot adversely affect the purchasing dealer. In other words, the cancellation of registration certificate cannot have retrospective effect. 2. We are of the view that in the light of the Bench decision of this Court in Debi Prasad's case [1991] 82 STC 305; (1991) 1 KLT 102 , the decision of the Appellate Tribunal is valid and justified in law. The order of the Appellate Tribunal does not merit interference in revision. The revision is dismissed. Petition dismissed.