https://www.taxtmi.com/caselaws?id=127793 Where sales tax liability attached to the entire business, an applicant for registration was required to disclose the aggregate turnover of all branches, not merely the turnover of one place of business. The assessee's failure to disclose the total turnover meant the refusal of registration was attributable to its own non-disclosure, so estoppel could not be invoked to prevent the revenue from assessing sales tax for the earlier period. The commentary also notes that the separate questions concerning assessment under section 11A and section 11(5) were left unanswered. en-us Wed, 22 Jul 1959 00:00:00 +0530 Sat, 16 Mar 2013 16:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127793 Where sales tax liability attached to the entire business, an applicant for registration was required to disclose the aggregate turnover of all branches, not merely the turnover of one place of business. The assessee's failure to disclose the total turnover meant the refusal of registration was attributable to its own non-disclosure, so estoppel could not be invoked to prevent the revenue from assessing sales tax for the earlier period. The commentary also notes that the separate questions concerning assessment under section 11A and section 11(5) were left unanswered. Case-Laws VAT and Sales Tax Wed, 22 Jul 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127793