1992 (2) TMI 358 - HC - VAT and Sales Tax

Summary

The High Court of Delhi held that registration for sales tax could only be granted from the date when the dealer became liable to pay the tax, not retrospectively. The dealer's liability arose on June 1, 1975, but registration was granted from July 7, 1975. The court ruled in favor of the department, answering the questions against the dealer. No costs were awarded. (Case citation: 1992 (2) TMI 358 - DELHI HIGH COURT)