TaxTMI 
TaxTMI 
1997 (9) TMI 577
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....15(2) to (4) of the said Act. 2.. The petitioner at the relevant time was engaged in the business of sale of cement-a taxable item under the Assam General Sales Tax Act, 1993. The petitioner claimed himself as a dealer in business amongst other in selling cement of a brand known as Vinay Cement manufactured by the Vinay Cement Co. Ltd. The firm registered itself as a dealer under the Assam Finance (Sales Tax) Act, 1956 and submitted its return as an assessee under the said Act up to the period March 31, 1993. After the enactment of the Assam General Sales Tax Act, 1993 which amalgamate, consolidate and amend the laws relating to the levy of tax on the sale or purchase of goods in the State of Assam, the petitioner did not apply for regist....
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....liable to get registration under the Act of 1993 w.e.f. July 1, 1993 subject to the provisions contained in section 7(i), (ii) and (iii) of the Act of 1993 but you have not applied for registration as required under section 11(2) of the Act of 1993 as yet in the prescribed manner. Therefore, you are hereby asked either to apply for registration or to show cause in writing by appearing in person before the undersigned on December 17, 1993 at 11 a.m. as to why you will not be registered under section 12(1) of the Act of 1993 by me without further reference and security money for an amount of Rs. 1,00,000 will not be demanded from you under section 15(1)(a) and 15(1)(b) and 15(2) to (4) of the Act of 1993 for effective collection of tax in du....
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...." Rs. 1,26,000.00 September, 1993 5,820 " Rs. 5,69,100.00 October, 1993 6,580 " Rs. 6,90,900.00 November 1, 1993 to 1,420 " Rs. 4,10,040.00 November 17, 1993 Sale of Vinay Cement Month Value July, 1993 Rs. 3.21,732.00 August, 1993 Rs. 3,29,706.00 September, 1993 Rs. 5,90,159.00 October, 1993 Rs. 6,70,220.00 November 1, 1993 to Rs. 4,07,421.00 November 17, 1993 The dealer is found to be liable for registration with effect from July 7, 1993 under the provision of section 7 of the Act. Thus, he failed to get himself registered under section 11 of the Act in contravention of section 58 of the Act. Moreover the dealer fails to submit return under section 16 and thus contravenes section 59 of the Act. The dealer submitted that the....