https://www.taxtmi.com/caselaws?id=128779 Section 12(5) of the Orissa Sales Tax Act applies only where a dealer has already become liable to tax and, without sufficient cause, failed to seek compulsory registration under section 9. Voluntary registration under section 9-A is available before tax liability arises and is not covered by that default-based assessment provision. The liability to tax under section 4 depends on turnover, not on registration itself, and section 9-A does not convert a voluntary application into a failure to apply for compulsory registration. On this construction, section 12(5) does not govern voluntary registration cases, though the dealer remained liable to assessment for the disputed period. en-us Mon, 22 Oct 1962 00:00:00 +0530 Thu, 11 Apr 2013 12:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128779 Section 12(5) of the Orissa Sales Tax Act applies only where a dealer has already become liable to tax and, without sufficient cause, failed to seek compulsory registration under section 9. Voluntary registration under section 9-A is available before tax liability arises and is not covered by that default-based assessment provision. The liability to tax under section 4 depends on turnover, not on registration itself, and section 9-A does not convert a voluntary application into a failure to apply for compulsory registration. On this construction, section 12(5) does not govern voluntary registration cases, though the dealer remained liable to assessment for the disputed period. Case-Laws VAT and Sales Tax Mon, 22 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128779