https://www.taxtmi.com/caselaws?id=127093 Penal liability for operating a retail business without a registration certificate attaches only to the person who actually carries on business as a retail dealer. The statutory scheme distinguished a retail dealer from a servant or salesman, and the rule on business after a dealer's death did not convert an employee into a dealer. On the facts, control of the business had passed to the deceased dealer's son, while the applicant merely worked as a servant and rendered accounts under another's control. He could not therefore be treated as carrying on the retail business or prosecuted for contravention of the Act; the conviction and sentence were set aside and any fine was to be refunded. en-us Wed, 17 Mar 1948 00:00:00 +0530 Tue, 26 Feb 2013 11:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127093 Penal liability for operating a retail business without a registration certificate attaches only to the person who actually carries on business as a retail dealer. The statutory scheme distinguished a retail dealer from a servant or salesman, and the rule on business after a dealer's death did not convert an employee into a dealer. On the facts, control of the business had passed to the deceased dealer's son, while the applicant merely worked as a servant and rendered accounts under another's control. He could not therefore be treated as carrying on the retail business or prosecuted for contravention of the Act; the conviction and sentence were set aside and any fine was to be refunded. Case-Laws VAT and Sales Tax Wed, 17 Mar 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127093