https://www.taxtmi.com/caselaws?id=100717 Sales tax registration under the C.P. and Berar Sales Tax Act was confined to the dealer's disclosed places of business, not to the entire territory of the State. The registration certificate had to specify the main and branch business locations, and changes or new places had to be notified to the authority. After State reorganisation, undisclosed places of business in the new State of Madhya Pradesh were not automatically covered by the earlier certificate. Business carried on at such places was therefore to be treated as that of an unregistered dealer. en-us Wed, 05 Feb 1969 00:00:00 +0530 Thu, 19 Sep 2013 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100717 Sales tax registration under the C.P. and Berar Sales Tax Act was confined to the dealer's disclosed places of business, not to the entire territory of the State. The registration certificate had to specify the main and branch business locations, and changes or new places had to be notified to the authority. After State reorganisation, undisclosed places of business in the new State of Madhya Pradesh were not automatically covered by the earlier certificate. Business carried on at such places was therefore to be treated as that of an unregistered dealer. Case-Laws VAT and Sales Tax Wed, 05 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100717