https://www.taxtmi.com/caselaws?id=127455 Dealers selling wholly exempt goods were held not bound to obtain registration or pay the annual registration fee, even though they were deemed dealers for assessment purposes. The court reasoned that registration provisions are linked to liability to sales tax; where the goods are completely exempt and no tax is payable, the basis for registration and fee liability disappears. Section 8-A(2) was treated as applicable only where sales are normally taxable but fall below the turnover threshold, not where there is complete exemption. Convictions for non-payment of the registration fee were therefore unsustainable. en-us Fri, 20 Jan 1956 00:00:00 +0530 Sat, 09 Mar 2013 12:37:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127455 Dealers selling wholly exempt goods were held not bound to obtain registration or pay the annual registration fee, even though they were deemed dealers for assessment purposes. The court reasoned that registration provisions are linked to liability to sales tax; where the goods are completely exempt and no tax is payable, the basis for registration and fee liability disappears. Section 8-A(2) was treated as applicable only where sales are normally taxable but fall below the turnover threshold, not where there is complete exemption. Convictions for non-payment of the registration fee were therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 20 Jan 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127455