https://www.taxtmi.com/caselaws?id=155495 In voluntary registration under the sales tax law, liability to pay sales tax begins only when the registration certificate is actually received, not when the application for registration is filed. The court followed its earlier ruling and held that assessment for the period before receipt of the certificate could not fasten tax liability on the dealer. The answer was therefore given in favour of the dealer and against the department. en-us Fri, 03 Jul 1987 00:00:00 +0530 Wed, 04 Sep 2013 17:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155495 In voluntary registration under the sales tax law, liability to pay sales tax begins only when the registration certificate is actually received, not when the application for registration is filed. The court followed its earlier ruling and held that assessment for the period before receipt of the certificate could not fasten tax liability on the dealer. The answer was therefore given in favour of the dealer and against the department. Case-Laws VAT and Sales Tax Fri, 03 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155495