https://www.taxtmi.com/caselaws?id=127794 Once the taxable quantum had been reached and sales tax liability had arisen under the Bengal Finance (Sales Tax) Act, 1941, registration became mandatory. The Commercial Tax Officer was entitled to proceed with a best judgment assessment when the assessee failed to appear to the Form VI notice and gave no objection or explanation, and the order was not invalid merely because it referred to earlier recorded findings. The absence of any reasonable explanation for failure to register also satisfied the statutory basis for penalty. The assessment order and penalty were therefore upheld as valid. en-us Thu, 20 Aug 1959 00:00:00 +0530 Sat, 16 Mar 2013 17:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127794 Once the taxable quantum had been reached and sales tax liability had arisen under the Bengal Finance (Sales Tax) Act, 1941, registration became mandatory. The Commercial Tax Officer was entitled to proceed with a best judgment assessment when the assessee failed to appear to the Form VI notice and gave no objection or explanation, and the order was not invalid merely because it referred to earlier recorded findings. The absence of any reasonable explanation for failure to register also satisfied the statutory basis for penalty. The assessment order and penalty were therefore upheld as valid. Case-Laws VAT and Sales Tax Thu, 20 Aug 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127794