https://www.taxtmi.com/caselaws?id=161499 Retail medicine dealers remained within the compulsory registration regime under the Assam General Sales Tax Act because registration depended on liability within the statutory taxing scheme, not on whether tax was actually payable on every sale. The distinction between goods taxed only at the first stage and complete non-liability to tax was material, so limited incidence of tax did not remove the underlying obligation to register. The assessing officer could also require registration after notice and hearing under the Act, since the powers to enforce registration and the obligation to pay tax were distinct. Exemption from further levy on medicines therefore did not by itself exempt dealers from compulsory registration. en-us Fri, 11 Oct 2002 00:00:00 +0530 Thu, 30 Jan 2014 14:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161499 Retail medicine dealers remained within the compulsory registration regime under the Assam General Sales Tax Act because registration depended on liability within the statutory taxing scheme, not on whether tax was actually payable on every sale. The distinction between goods taxed only at the first stage and complete non-liability to tax was material, so limited incidence of tax did not remove the underlying obligation to register. The assessing officer could also require registration after notice and hearing under the Act, since the powers to enforce registration and the obligation to pay tax were distinct. Exemption from further levy on medicines therefore did not by itself exempt dealers from compulsory registration. Case-Laws VAT and Sales Tax Fri, 11 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161499