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    <title>Liability of additional tax for unregistered dealer</title>
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    <description>Whether an unregistered dealer must pay an additional tax depends on the proper construction of the charging provision that levies tax on the &quot;taxable turnover of a person other than registered person&quot;; the question requires reading that clause together with related definitions, assessment and collection rules and the Act&#039;s purpose and scheme to determine the provision&#039;s scope and application.</description>
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      <description>Whether an unregistered dealer must pay an additional tax depends on the proper construction of the charging provision that levies tax on the &quot;taxable turnover of a person other than registered person&quot;; the question requires reading that clause together with related definitions, assessment and collection rules and the Act&#039;s purpose and scheme to determine the provision&#039;s scope and application.</description>
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