1981 (9) TMI 258 - HC - VAT and Sales Tax

Summary

The High Court of Orissa held that the liability to pay sales tax for a dealer commences from the date of receipt of the registration certificate, not from the date of registration or application for registration. The decision in Bhanja Bhandar's case regarding liability under section 9-A of the Orissa Sales Tax Act does not apply in this case. The reference was answered accordingly.