https://www.taxtmi.com/caselaws?id=153951 A dealer whose registration has not been cancelled cannot be treated as unregistered merely because the renewal fee for the registration certificate was paid late. The Tamil Nadu sales tax scheme keeps registration alive until cancellation, while default in renewal fee payment only gives the department a right to recover the fee. On that interpretation of section 21 and rule 24, the dealer remained registered during the relevant period. Penalty for collecting sales tax on the footing that the dealer was unregistered was therefore not sustainable under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959. en-us Mon, 05 Jan 1981 00:00:00 +0530 Thu, 01 Aug 2013 18:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153951 A dealer whose registration has not been cancelled cannot be treated as unregistered merely because the renewal fee for the registration certificate was paid late. The Tamil Nadu sales tax scheme keeps registration alive until cancellation, while default in renewal fee payment only gives the department a right to recover the fee. On that interpretation of section 21 and rule 24, the dealer remained registered during the relevant period. Penalty for collecting sales tax on the footing that the dealer was unregistered was therefore not sustainable under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Mon, 05 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153951