https://www.taxtmi.com/caselaws?id=157212 Section 5(2) of the Karnataka Sales Tax Act imposes tax on the sale of specified goods regardless of the dealer's total turnover, so the ordinary minimum turnover threshold does not defeat liability. The provision also requires that the dealer be registered under the Central Sales Tax Act at the time the charge arises on sale, not merely at the time of purchase. On that reading, prior registration at purchase was insufficient; because the dealer was not registered in the relevant assessment year at the time of sale, liability under section 5(2) did not arise. en-us Fri, 20 Mar 1992 00:00:00 +0530 Tue, 01 Oct 2013 16:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157212 Section 5(2) of the Karnataka Sales Tax Act imposes tax on the sale of specified goods regardless of the dealer's total turnover, so the ordinary minimum turnover threshold does not defeat liability. The provision also requires that the dealer be registered under the Central Sales Tax Act at the time the charge arises on sale, not merely at the time of purchase. On that reading, prior registration at purchase was insufficient; because the dealer was not registered in the relevant assessment year at the time of sale, liability under section 5(2) did not arise. Case-Laws VAT and Sales Tax Fri, 20 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157212