https://www.taxtmi.com/caselaws?id=150137 A dealer registered under section 7(2) of the Central Sales Tax Act cannot be treated as registered under section 7(1), because the two provisions serve different purposes: section 7(1) requires compulsory registration once liability to Central sales tax arises on inter-State sales, while section 7(2) is an enabling registration for a dealer not yet liable under the Central Act. The scheme of section 8 confirms that section 7(2) does not replace mandatory registration under section 7(1). On that basis, a dealer who commenced inter-State sales without obtaining section 7(1) registration remained unregistered for the relevant period, and the penalty for assessment as an unregistered dealer was upheld. en-us Wed, 10 Nov 1971 00:00:00 +0530 Thu, 09 May 2013 12:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150137 A dealer registered under section 7(2) of the Central Sales Tax Act cannot be treated as registered under section 7(1), because the two provisions serve different purposes: section 7(1) requires compulsory registration once liability to Central sales tax arises on inter-State sales, while section 7(2) is an enabling registration for a dealer not yet liable under the Central Act. The scheme of section 8 confirms that section 7(2) does not replace mandatory registration under section 7(1). On that basis, a dealer who commenced inter-State sales without obtaining section 7(1) registration remained unregistered for the relevant period, and the penalty for assessment as an unregistered dealer was upheld. Case-Laws VAT and Sales Tax Wed, 10 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150137