https://www.taxtmi.com/caselaws?id=153554 The amendment raising the registration threshold under the Orissa Sales Tax Act, 1947 did not end an assessee's existing tax liability for the relevant quarters where liability had already attached. Section 4(3) was applied to confirm that, once a dealer becomes liable to pay tax, that liability continues until the statutory period expires during which the prescribed turnover is not exceeded. A prior decision under the same scheme was followed, and a later fall in turnover below the revised limit did not terminate liability for the period in question. The annulment of the assessment on the ground that turnover had not exceeded the enhanced threshold was therefore not justified. en-us Thu, 10 Sep 1981 00:00:00 +0530 Wed, 24 Jul 2013 17:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153554 The amendment raising the registration threshold under the Orissa Sales Tax Act, 1947 did not end an assessee's existing tax liability for the relevant quarters where liability had already attached. Section 4(3) was applied to confirm that, once a dealer becomes liable to pay tax, that liability continues until the statutory period expires during which the prescribed turnover is not exceeded. A prior decision under the same scheme was followed, and a later fall in turnover below the revised limit did not terminate liability for the period in question. The annulment of the assessment on the ground that turnover had not exceeded the enhanced threshold was therefore not justified. Case-Laws VAT and Sales Tax Thu, 10 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153554