https://www.taxtmi.com/caselaws?id=155660 Liability to sales tax under the Punjab General Sales Tax Act arose from the charging provision when the dealer's turnover crossed the taxable limit, not from the date of registration. Registration did not postpone or condition that liability. On later discovery that the taxable liability had already arisen before registration, assessment under section 11(6) was competent for the earlier period. The legal position is that registration is administrative and does not determine when tax liability accrues under the Act. en-us Tue, 30 May 1989 00:00:00 +0530 Fri, 06 Sep 2013 14:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155660 Liability to sales tax under the Punjab General Sales Tax Act arose from the charging provision when the dealer's turnover crossed the taxable limit, not from the date of registration. Registration did not postpone or condition that liability. On later discovery that the taxable liability had already arisen before registration, assessment under section 11(6) was competent for the earlier period. The legal position is that registration is administrative and does not determine when tax liability accrues under the Act. Case-Laws VAT and Sales Tax Tue, 30 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155660