1989 (5) TMI 300

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.... SUKHDEV SINGH KANG, J.-Divisional Railway Manager (Mechanical), Ferozepur, was issued a certificate of registration to pay tax, with effect from May 21, 1976. Subsequently, a notice for determining the exact date for liability to pay tax was issued to the dealer. In response to that notice, the dealer appeared before the Assessing Authority and produced its accounts showing details of monthly s....

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....the assessment of tax was affirmed. Still dissatisfied, the dealer took up second appeal before the Sales Tax Tribunal, Punjab. The appeal was rejected. On an application made under section 22 of the Act, the Tribunal referred the following question for our opinion:   "Whether a dealer registered under the Act with effect from the date mentioned in the application under section 7(2) could ....

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....d that merely because the application for the grant of the registration certificate remained pending for a long period, a 'dealer', who became a 'registered dealer' subsequently and thereafter filed a return under section 11(1) of the Act, was not liable to pay tax for the intervening period during which the application for registration remained pending. The liability of the dealer (the assessee) ....