https://www.taxtmi.com/caselaws?id=158252 Voluntary registration under the Rajasthan Sales Tax Act, 1954 does not by itself make a dealer liable to tax on gross turnover. Tax liability remains linked to taxable turnover, and the exemption notifications for hotel and restaurant turnover applied by reference to the statutory turnover thresholds without excluding voluntarily registered dealers. Denying the exemption solely because registration was obtained voluntarily would create an unsupported distinction. The voluntarily registered dealer was therefore entitled to the benefit of the exemption notifications, and tax could not be levied on gross turnover on that ground. en-us Tue, 07 May 1996 00:00:00 +0530 Tue, 13 Feb 2018 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158252 Voluntary registration under the Rajasthan Sales Tax Act, 1954 does not by itself make a dealer liable to tax on gross turnover. Tax liability remains linked to taxable turnover, and the exemption notifications for hotel and restaurant turnover applied by reference to the statutory turnover thresholds without excluding voluntarily registered dealers. Denying the exemption solely because registration was obtained voluntarily would create an unsupported distinction. The voluntarily registered dealer was therefore entitled to the benefit of the exemption notifications, and tax could not be levied on gross turnover on that ground. Case-Laws VAT and Sales Tax Tue, 07 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158252