https://www.taxtmi.com/caselaws?id=71170 A company may be treated as a dealer under the Gujarat Sales Tax Act, 1969 where its purchases have a real nexus with business activity; here, the company's objects of acquiring land, constructing buildings, and selling them at a profit supported a business connection sufficient to attract registration. Penalty for failure to register is not justified where the liability to register is genuinely debatable, because a disputed legal position does not ordinarily warrant penal action. The material distinguishes between substantive dealer liability, which depends on business nexus, and penalty, which depends on the clarity of the registration obligation. en-us Mon, 20 Sep 1976 00:00:00 +0530 Thu, 19 May 2022 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71170 A company may be treated as a dealer under the Gujarat Sales Tax Act, 1969 where its purchases have a real nexus with business activity; here, the company's objects of acquiring land, constructing buildings, and selling them at a profit supported a business connection sufficient to attract registration. Penalty for failure to register is not justified where the liability to register is genuinely debatable, because a disputed legal position does not ordinarily warrant penal action. The material distinguishes between substantive dealer liability, which depends on business nexus, and penalty, which depends on the clarity of the registration obligation. Case-Laws VAT and Sales Tax Mon, 20 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71170