https://www.taxtmi.com/caselaws?id=159878 In voluntary registration under section 9-A of the Orissa Sales Tax Act, liability to pay sales tax begins only when the registration certificate is received. Where the dealer applied before statutory liability arose and the delay in issuing the certificate was attributable to the revenue authorities, liability cannot be imposed for the intervening period after turnover crossed the threshold or while the application was pending, because tax could not lawfully be collected before registration became effective. en-us Thu, 05 Nov 1998 00:00:00 +0530 Tue, 03 Dec 2013 15:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159878 In voluntary registration under section 9-A of the Orissa Sales Tax Act, liability to pay sales tax begins only when the registration certificate is received. Where the dealer applied before statutory liability arose and the delay in issuing the certificate was attributable to the revenue authorities, liability cannot be imposed for the intervening period after turnover crossed the threshold or while the application was pending, because tax could not lawfully be collected before registration became effective. Case-Laws VAT and Sales Tax Thu, 05 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159878