https://www.taxtmi.com/caselaws?id=157539 Section 12(3) of the Andhra Pradesh General Sales Tax Act, 1957 was treated as a valid anti-evasion registration provision within State legislative competence, because it operated as a regulatory measure connected to sales tax administration and did not intrude on the Central law governing rice milling industry control. The requirement that every miller register, even if not yet shown to be a dealer, was held permissible. Registration was also distinguished from tax liability: tax arose only when the charging provision applied and dealer status with taxable turnover was established. The notices calling for registration were therefore sustained. en-us Wed, 30 Dec 1992 00:00:00 +0530 Mon, 07 Oct 2013 16:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157539 Section 12(3) of the Andhra Pradesh General Sales Tax Act, 1957 was treated as a valid anti-evasion registration provision within State legislative competence, because it operated as a regulatory measure connected to sales tax administration and did not intrude on the Central law governing rice milling industry control. The requirement that every miller register, even if not yet shown to be a dealer, was held permissible. Registration was also distinguished from tax liability: tax arose only when the charging provision applied and dealer status with taxable turnover was established. The notices calling for registration were therefore sustained. Case-Laws VAT and Sales Tax Wed, 30 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157539