https://www.taxtmi.com/caselaws?id=159964 Rule 46 of the Tripura Sales Tax Rules, 1976 was read as limiting issue of form No. XVIII to a registered dealer, and prior issuance without registration could not override the statutory condition because there is no estoppel against law in taxation matters. The petitioners were therefore not entitled to the form unless registered under the Act and Rules. At the same time, mere application for registration or registration itself did not automatically fasten sales tax liability on the disputed transactions, which depended on whether the supplies were intra-State or inter-State and had to be determined in assessment proceedings. en-us Tue, 22 Sep 1998 00:00:00 +0530 Fri, 06 Dec 2013 11:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159964 Rule 46 of the Tripura Sales Tax Rules, 1976 was read as limiting issue of form No. XVIII to a registered dealer, and prior issuance without registration could not override the statutory condition because there is no estoppel against law in taxation matters. The petitioners were therefore not entitled to the form unless registered under the Act and Rules. At the same time, mere application for registration or registration itself did not automatically fasten sales tax liability on the disputed transactions, which depended on whether the supplies were intra-State or inter-State and had to be determined in assessment proceedings. Case-Laws VAT and Sales Tax Tue, 22 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159964