https://www.taxtmi.com/caselaws?id=150338 Sales tax liability arises when a dealer's gross turnover crosses the taxable limit; registration is only procedural and does not postpone the charging of tax until the certificate is issued. An application for registration made in time may protect the dealer from penal consequences for non-registration, but it does not create an exemption for the intervening period while the application remains pending. Where the assessee was registered on the relevant dates, assessment under the return-based procedure was proper. Delay in issuing the registration certificate may justify discretionary relief on facts, but it does not alter the statutory commencement of liability. en-us Fri, 27 Jul 1973 00:00:00 +0530 Mon, 13 May 2013 14:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150338 Sales tax liability arises when a dealer's gross turnover crosses the taxable limit; registration is only procedural and does not postpone the charging of tax until the certificate is issued. An application for registration made in time may protect the dealer from penal consequences for non-registration, but it does not create an exemption for the intervening period while the application remains pending. Where the assessee was registered on the relevant dates, assessment under the return-based procedure was proper. Delay in issuing the registration certificate may justify discretionary relief on facts, but it does not alter the statutory commencement of liability. Case-Laws VAT and Sales Tax Fri, 27 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150338