https://www.taxtmi.com/caselaws?id=156187 Registration under the Central Sales Tax Act and the Delhi Sales Tax Act is linked to the dealer's liability to tax, so the certificate cannot be given an effective date earlier than the first accrual of that liability. The statutory scheme requires a liable dealer to apply for registration within the prescribed time, and the relevant rules make that period run from the date liability arises. On that reading, registration may relate back to the date of application only where the application is made after, or at the same time as, tax liability first arises. The same principle applies under the Delhi Sales Tax Act, where registration similarly follows liability to pay tax. en-us Fri, 23 Aug 1991 00:00:00 +0530 Mon, 16 Sep 2013 12:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156187 Registration under the Central Sales Tax Act and the Delhi Sales Tax Act is linked to the dealer's liability to tax, so the certificate cannot be given an effective date earlier than the first accrual of that liability. The statutory scheme requires a liable dealer to apply for registration within the prescribed time, and the relevant rules make that period run from the date liability arises. On that reading, registration may relate back to the date of application only where the application is made after, or at the same time as, tax liability first arises. The same principle applies under the Delhi Sales Tax Act, where registration similarly follows liability to pay tax. Case-Laws VAT and Sales Tax Fri, 23 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156187