https://www.taxtmi.com/caselaws?id=150975 Penalty under section 12(5) of the Orissa Sales Tax Act, 1947, was held inapplicable where the dealer had already applied for registration before the relevant quarters. The provision was treated as targeting a deliberate failure, without sufficient cause, to apply for registration in order to avoid taxation. Because the registration application was made in February 1962, well before the quarters ending June 1962 and September 1962, the later issue of the certificate did not negate the prior application. Registration was therefore taken to operate from the date of application, and the dealer could not be treated as an unregistered dealer for those periods. en-us Tue, 09 Jul 1974 00:00:00 +0530 Mon, 27 May 2013 10:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150975 Penalty under section 12(5) of the Orissa Sales Tax Act, 1947, was held inapplicable where the dealer had already applied for registration before the relevant quarters. The provision was treated as targeting a deliberate failure, without sufficient cause, to apply for registration in order to avoid taxation. Because the registration application was made in February 1962, well before the quarters ending June 1962 and September 1962, the later issue of the certificate did not negate the prior application. Registration was therefore taken to operate from the date of application, and the dealer could not be treated as an unregistered dealer for those periods. Case-Laws VAT and Sales Tax Tue, 09 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150975