1972 (9) TMI 132

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....at the instance of the assessee under section 24(2)(b) of the Orissa Sales Tax Act (hereinafter referred to as the Act): "Whether the liability to pay tax under section 4 of the Orissa Sales Tax Act accrues on the date of the application for obtaining the certificate of registration, or from the date when the certificate of registration is granted?" The facts giving rise to the dispute are t....

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....rvations of the Patna High Court in Commissioner of Commercial Taxes v. Sharda Automobiles', held that the assessee had no liability for payment of sales tax until the date of grant of registration certificate on 10th June, 1960. Thereupon the taxing department applied for a reference to this court under section 24(1) of the Act. When the Additional Tribunal rejected this prayer, this court was mo....

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....n 4 accrues, option is given to a dealer to get registered by making a voluntary application under section 9-A of the Act. Whether a dealer gets registered or not, if liability under section 4 comes upon him he has got to pay tax under the Act. This position has been settled beyond doubt by the Supreme Court in Central Potteries Ltd. v. State of Maharashtra[1962] 13 S.T.C. 472 (S.C.). Venkatarama ....

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....n 4. A dealer who fails to get himself registered would be hit by section 8(1) and may lose the benefit conferred by section 11(1) but the Act does not put him in a better position than a dealer who has got himself registered under section 8(1) and absolve him from his liability to pay tax under section 4." The assessee has not been disputing any longer that the determination of liability under....