https://www.taxtmi.com/caselaws?id=127367 Sales tax liability to file a return arose once the accused's own statement and the clerk's evidence established turnover above the statutory limit. On that basis, the obligation under section 15(a) was triggered and failure to submit the return was actionable. The precedent relied on by the Magistrate was confined to section 13 and did not control the case, because section 15 is expressed in general terms and applies to any person required to file a return, not only a registered dealer. The acquittal was therefore set aside and the conviction for non-filing was sustained. en-us Fri, 24 Sep 1954 00:00:00 +0530 Fri, 08 Mar 2013 09:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127367 Sales tax liability to file a return arose once the accused's own statement and the clerk's evidence established turnover above the statutory limit. On that basis, the obligation under section 15(a) was triggered and failure to submit the return was actionable. The precedent relied on by the Magistrate was confined to section 13 and did not control the case, because section 15 is expressed in general terms and applies to any person required to file a return, not only a registered dealer. The acquittal was therefore set aside and the conviction for non-filing was sustained. Case-Laws VAT and Sales Tax Fri, 24 Sep 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127367