1989 (5) TMI 300 - HC - VAT and Sales Tax

Summary

The Divisional Railway Manager was assessed for tax liability from a date earlier than his registration. The Court held that liability to pay tax arises under section 4(1) of the Act, regardless of registration status. The Court referred to a previous decision supporting this view. The question posed by the Tribunal was answered in the affirmative. The reference was answered accordingly.