https://www.taxtmi.com/caselaws?id=127372 Dealers whose turnover exceeds the statutory threshold must submit sales tax returns irrespective of whether they have obtained registration. The return-filing obligation arises from dealer status and turnover, while registration provisions do not displace that duty. Failure to furnish the required return attracts the statutory penalty for non-compliance. Earlier observations concerning a different offence do not govern a prosecution based directly on default in filing the prescribed return. The stated consequence is that liability for the filing default may be imposed despite absence of registration. 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 Dealers whose turnover exceeds the statutory threshold must submit sales tax returns irrespective of whether they have obtained registration. The return-filing obligation arises from dealer status and turnover, while registration provisions do not displace that duty. Failure to furnish the required return attracts the statutory penalty for non-compliance. Earlier observations concerning a different offence do not govern a prosecution based directly on default in filing the prescribed return. The stated consequence is that liability for the filing default may be imposed despite absence of registration. Case-Laws VAT and Sales Tax Tue, 31 Aug 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127372