1978 (11) TMI 131

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....ue for getting an answer to the question: "Whether, on the facts and circumstances of the case, registration under section 7(2) of the Central Sales Tax Act is sufficient to exclude the liability of an assessee for penalty under section 18(6) of the M.P. General Sales Tax Act for failure to apply and obtain registration under section 7(1) of the Central Sales Tax Act, 1956?" 2.. The facts on....

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....t Rs. 34,180. As regards the turnover with regard to the State Act, (sic) the Commissioner found that the figure of Rs. 34,180 is correct so far as the turnover for the Central Act is concerned. As regards the penalty, the appellate authority reduced it to Rs. 1,000. In second appeal, the assessment under the Central Act was accepted, but the order imposing penalty was set aside. The Commissioner ....

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....aving a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in subsection (1), and every such application shall contain such particulars as may be prescribed." It is, therefore, apparent that when a dealer has transactions in the nature of inter-State....

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....o get himself registered under section 7(1); and if he fails to do so, he exposes himself to the penalties prescribed under the law. The Board of Revenue was altogether in error in holding that the registration under sub-section (2) of section 7 can be deemed to be registration under sub-section (1) thereof." 4.. It is not in dispute that the non-applicant (the assessee in the present case) has....