https://www.taxtmi.com/caselaws?id=220088 A dealer below the taxable limit need not obtain separate departmental permission to collect and remit tax where that position is already accepted under existing precedent. A person treated as an "importer" under the Kerala Value Added Tax Act is not required to obtain Central Sales Tax registration merely for that status, because Section 7 of the Central Sales Tax Act applies compulsory registration only where CST liability arises and otherwise leaves registration optional. On that footing, non-registration could not sustain penalty, and denial of input tax credit on that basis was legally unsupportable. The orders were therefore set aside and the matter remitted for fresh finalisation in accordance with law. en-us Fri, 29 Jun 2012 00:00:00 +0530 Wed, 09 Jan 2013 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220088 A dealer below the taxable limit need not obtain separate departmental permission to collect and remit tax where that position is already accepted under existing precedent. A person treated as an "importer" under the Kerala Value Added Tax Act is not required to obtain Central Sales Tax registration merely for that status, because Section 7 of the Central Sales Tax Act applies compulsory registration only where CST liability arises and otherwise leaves registration optional. On that footing, non-registration could not sustain penalty, and denial of input tax credit on that basis was legally unsupportable. The orders were therefore set aside and the matter remitted for fresh finalisation in accordance with law. Case-Laws VAT and Sales Tax Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220088