1956 (1) TMI 16

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....ead with section 15(b) of the General Sales Tax Act. The petitioner in Criminal Revision Case No. 696 of 1955 is a vegetable merchant and the petitioners in Criminal Revision Case No. 697 of 1955 are fruit merchants. They are commission agents. Under section 14-A they are deemed to be dealers within the meaning of the Act. In respect of their business they are liable to be assessed irrespective....

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....be dealers under section 14-A, still as they are not liable to pay tax, on account of the exemption, there is no need to get themselves registered, then it is asked where is the obligation to pay the registration fee? The contention of the State Prosecutor is that once the dealers get themselves registered under section 8-A, they can get the registration cancelled only in the manner provided under....