1989 (5) TMI 300

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..... ration 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 sales for taxable goods. It was revealed that the registered dealer had made sales in excess of the permissible l .....

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..... ibunal, 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 be assessed under section 11(6) of the Act on subsequent information that he is liable to pay tax from a date earlier .....

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..... 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) for payment of tax was not dependent on the issue of the registration certificate and it arose under section 4(1) as soo .....

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