https://www.taxtmi.com/caselaws?id=152437 Registration under section 7(2) of the Central Sales Tax Act, 1956 does not satisfy the compulsory registration requirement under section 7(1) for a dealer liable to Central Sales Tax on inter-State . Section 7(1) applies where registration is mandatory, while section 7(2) operates in a different field and permits registration even without such liability. Because the two provisions serve distinct purposes, obtaining registration under section 7(2) is not compliance with section 7(1). Failure to apply for and obtain the mandatory registration therefore attracts the statutory penalty under section 18(6) of the M.P. General Sales Tax Act, 1958, and the reference was answered in the negative. en-us Tue, 21 Nov 1978 00:00:00 +0530 Wed, 03 Jul 2013 16:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152437 Registration under section 7(2) of the Central Sales Tax Act, 1956 does not satisfy the compulsory registration requirement under section 7(1) for a dealer liable to Central Sales Tax on inter-State . Section 7(1) applies where registration is mandatory, while section 7(2) operates in a different field and permits registration even without such liability. Because the two provisions serve distinct purposes, obtaining registration under section 7(2) is not compliance with section 7(1). Failure to apply for and obtain the mandatory registration therefore attracts the statutory penalty under section 18(6) of the M.P. General Sales Tax Act, 1958, and the reference was answered in the negative. Case-Laws VAT and Sales Tax Tue, 21 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152437