https://www.taxtmi.com/caselaws?id=127986 Registration machinery did not control the charging provision: liability arose from the tax on dealers whose turnover exceeded the taxable quantum, so an alleged defect in appointment of the registering authority or in the registration certificate did not invalidate the assessment. The levy was not a corporation tax, because it remained a tax on sales of goods and companies were affected only incidentally. The tax was also within the sales-entry legislative field, since turnover, sale price and related definitions showed that the consideration formed part of the sale transaction itself. The challenge to the assessment and legislative competence was rejected. en-us Tue, 16 Jun 1959 00:00:00 +0530 Mon, 25 Mar 2013 15:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127986 Registration machinery did not control the charging provision: liability arose from the tax on dealers whose turnover exceeded the taxable quantum, so an alleged defect in appointment of the registering authority or in the registration certificate did not invalidate the assessment. The levy was not a corporation tax, because it remained a tax on sales of goods and companies were affected only incidentally. The tax was also within the sales-entry legislative field, since turnover, sale price and related definitions showed that the consideration formed part of the sale transaction itself. The challenge to the assessment and legislative competence was rejected. Case-Laws VAT and Sales Tax Tue, 16 Jun 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127986