1981 (9) TMI 258

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....court: "Whether, in the facts and circumstances of the case, the Member, Sales Tax Tribunal, is right in holding that the dealer is liable to pay sales tax with effect from the date of receipt of the registration certificate, namely, 12th May, 1972, instead of the date of registration, namely, 4th May, 1972, or with effect from the date of application for registration, namely, 22nd, April, 1972....

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....under section 4 of the Act the dealer becomes liable to pay sales tax on his turnover. The position under section 9-A of the Act would be very different.   Here, there is no liability with reference to section 4 of the Act and before the dealer becomes statutorily liable to pay tax, with a view to deriving advantages provided under the statute he makes an application for voluntary registra....