https://www.taxtmi.com/caselaws?id=99527 Liability to sales tax arose from the charging provision and was not made conditional on valid registration under section 8. The registration requirement governed dealer compliance and assessment procedure, but it did not affect the substantive tax liability created by the Act. An invalid registration certificate, even if assumed, did not deprive the taxing authorities of jurisdiction where their power to assess otherwise existed under the Act. A defect in the mode of assuming jurisdiction was only an irregularity and did not make the assessment a nullity open to collateral challenge. The challenge to the assessments therefore failed, and the civil suit was also barred by the statutory exclusion of civil court jurisdiction. en-us Fri, 30 Mar 1962 00:00:00 +0530 Tue, 24 Sep 2013 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99527 Liability to sales tax arose from the charging provision and was not made conditional on valid registration under section 8. The registration requirement governed dealer compliance and assessment procedure, but it did not affect the substantive tax liability created by the Act. An invalid registration certificate, even if assumed, did not deprive the taxing authorities of jurisdiction where their power to assess otherwise existed under the Act. A defect in the mode of assuming jurisdiction was only an irregularity and did not make the assessment a nullity open to collateral challenge. The challenge to the assessments therefore failed, and the civil suit was also barred by the statutory exclusion of civil court jurisdiction. Case-Laws VAT and Sales Tax Fri, 30 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99527