https://www.taxtmi.com/caselaws?id=150475 Liability to pay tax under section 4 of the Orissa Sales Tax Act arises when the statutory conditions in the charging provision are satisfied, and not from the date of application for registration or the date the registration certificate is granted. The obligation to register under section 9 follows the accrual of liability, while section 9-A permits voluntary registration before liability arises. Registration therefore has procedural significance only: it may confer administrative benefits, but it does not create, postpone, or control substantive tax liability. The point of accrual remains governed by section 4 alone. en-us Fri, 29 Sep 1972 00:00:00 +0530 Fri, 17 May 2013 12:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150475 Liability to pay tax under section 4 of the Orissa Sales Tax Act arises when the statutory conditions in the charging provision are satisfied, and not from the date of application for registration or the date the registration certificate is granted. The obligation to register under section 9 follows the accrual of liability, while section 9-A permits voluntary registration before liability arises. Registration therefore has procedural significance only: it may confer administrative benefits, but it does not create, postpone, or control substantive tax liability. The point of accrual remains governed by section 4 alone. Case-Laws VAT and Sales Tax Fri, 29 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150475