https://www.taxtmi.com/caselaws?id=153298 Voluntary registration under section 9-A of the Orissa Sales Tax Act commences sales tax liability only when the registration certificate is received by the dealer. The distinction from compulsory registration under section 9 was material: compulsory registration may track the point when statutory liability arises under section 4, but a voluntary applicant is not yet liable under that provision and seeks registration for statutory benefits. The court rejected relation back to the date of application, holding that such an approach would prejudice the dealer and that precedent under section 9 did not govern voluntary registration. Liability therefore begins on receipt of the certificate, not on application or grant of registration. en-us Thu, 10 Sep 1981 00:00:00 +0530 Sat, 20 Jul 2013 18:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153298 Voluntary registration under section 9-A of the Orissa Sales Tax Act commences sales tax liability only when the registration certificate is received by the dealer. The distinction from compulsory registration under section 9 was material: compulsory registration may track the point when statutory liability arises under section 4, but a voluntary applicant is not yet liable under that provision and seeks registration for statutory benefits. The court rejected relation back to the date of application, holding that such an approach would prejudice the dealer and that precedent under section 9 did not govern voluntary registration. Liability therefore begins on receipt of the certificate, not on application or grant of registration. Case-Laws VAT and Sales Tax Thu, 10 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153298