https://www.taxtmi.com/caselaws?id=127286 Registration fee liability attached once registration was actually obtained and continued so long as the registration subsisted, regardless of any antecedent duty to register. An additional amount could not be demanded as penalty under a composition provision because composition requires the defaulter's assent; absent such consent, the statutory course was prosecution before the Magistrate, not unilateral recovery. The sales tax orders on export sales were vacated because the factual basis needed to apply the export-sale immunity principle had not been fully ascertained, and the matter was remitted for fresh determination by the assessing authority. en-us Fri, 03 Jul 1953 00:00:00 +0530 Wed, 06 Mar 2013 17:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127286 Registration fee liability attached once registration was actually obtained and continued so long as the registration subsisted, regardless of any antecedent duty to register. An additional amount could not be demanded as penalty under a composition provision because composition requires the defaulter's assent; absent such consent, the statutory course was prosecution before the Magistrate, not unilateral recovery. The sales tax orders on export sales were vacated because the factual basis needed to apply the export-sale immunity principle had not been fully ascertained, and the matter was remitted for fresh determination by the assessing authority. Case-Laws VAT and Sales Tax Fri, 03 Jul 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127286