https://www.taxtmi.com/caselaws?id=127372 A dealer whose turnover exceeded the statutory return threshold had a duty to file the return under section 9 of the Madras General Sales Tax Act, and that obligation was not displaced by the fact that registration under section 8-A had not been obtained. The article explains that the duty arose from dealer status and turnover, not from prior registration, and that failure to comply attracted the penalty under section 15(a). It further notes that earlier observations treating section 9 as obiter in a different offence context did not control this prosecution for non-filing of the return. en-us Tue, 31 Aug 1954 00:00:00 +0530 Fri, 08 Mar 2013 10:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127372 A dealer whose turnover exceeded the statutory return threshold had a duty to file the return under section 9 of the Madras General Sales Tax Act, and that obligation was not displaced by the fact that registration under section 8-A had not been obtained. The article explains that the duty arose from dealer status and turnover, not from prior registration, and that failure to comply attracted the penalty under section 15(a). It further notes that earlier observations treating section 9 as obiter in a different offence context did not control this prosecution for non-filing of the return. Case-Laws VAT and Sales Tax Tue, 31 Aug 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127372