https://www.taxtmi.com/caselaws?id=148335 Where a dealer applies for registration in time and the certificate is delayed without the dealer's fault, the taxing authority may decline to assess sales tax for the intervening period even though liability under the charging provision has technically accrued. The court read the registration and default provisions as a coordinated scheme: tax liability ordinarily does not depend on actual realisation from purchasers, but an honest dealer cannot be treated as if tax collection were permissible when departmental delay prevented registration and collection. The statutory scheme therefore allows relief for the pre-registration interval and prevents assessment from operating harshly against a dealer not responsible for the delay. en-us Wed, 21 Dec 1966 00:00:00 +0530 Thu, 25 Apr 2013 17:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148335 Where a dealer applies for registration in time and the certificate is delayed without the dealer's fault, the taxing authority may decline to assess sales tax for the intervening period even though liability under the charging provision has technically accrued. The court read the registration and default provisions as a coordinated scheme: tax liability ordinarily does not depend on actual realisation from purchasers, but an honest dealer cannot be treated as if tax collection were permissible when departmental delay prevented registration and collection. The statutory scheme therefore allows relief for the pre-registration interval and prevents assessment from operating harshly against a dealer not responsible for the delay. Case-Laws VAT and Sales Tax Wed, 21 Dec 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148335