https://www.taxtmi.com/caselaws?id=153152 Liability under the sales tax law depended on whether the dealer's gross turnover had crossed the statutory threshold in the relevant period; on the Tribunal's finding that turnover up to 31 March 1972 remained below that limit, liability could not be fixed from 1 April 1972, and the correct date had to be determined by the Tribunal. Registration was treated as effective from the date of application, so once registration was allowed, assessment under section 12(5) as an unregistered dealer and the penalty for non-registration could not stand for the covered period. en-us Thu, 04 Mar 1982 00:00:00 +0530 Thu, 18 Jul 2013 17:00:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153152 Liability under the sales tax law depended on whether the dealer's gross turnover had crossed the statutory threshold in the relevant period; on the Tribunal's finding that turnover up to 31 March 1972 remained below that limit, liability could not be fixed from 1 April 1972, and the correct date had to be determined by the Tribunal. Registration was treated as effective from the date of application, so once registration was allowed, assessment under section 12(5) as an unregistered dealer and the penalty for non-registration could not stand for the covered period. Case-Laws VAT and Sales Tax Thu, 04 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153152