https://www.taxtmi.com/caselaws?id=154521 A dealer liable to tax who failed to obtain registration could be assessed under the unregistered-dealer provision, which authorises best-judgment assessment by the Collector. The turnover-escaping-assessment provision did not govern such a case because the issue was non-registration, not escaped turnover. Applying the corresponding later provision, the court treated no limitation period as applicable to action against an unregistered dealer, so the limitation objection could not be sustained. en-us Wed, 18 Apr 1984 00:00:00 +0530 Thu, 22 Aug 2013 18:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154521 A dealer liable to tax who failed to obtain registration could be assessed under the unregistered-dealer provision, which authorises best-judgment assessment by the Collector. The turnover-escaping-assessment provision did not govern such a case because the issue was non-registration, not escaped turnover. Applying the corresponding later provision, the court treated no limitation period as applicable to action against an unregistered dealer, so the limitation objection could not be sustained. Case-Laws VAT and Sales Tax Wed, 18 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154521