TMI Blog1978 (11) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... on under section 7(2) of the Central Sales Tax Act is sufficient to exclude the liability of an assessee for penalty under section 18(6) of the M.P. General Sales Tax Act for failure to apply and obtain registration under section 7(1) of the Central Sales Tax Act, 1956?" 2.. The facts on which this reference has been made are that the nonapplicant dealer was assessed to sales tax, both under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of Rs. 34,180 is correct so far as the turnover for the Central Act is concerned. As regards the penalty, the appellate authority reduced it to Rs. 1,000. In second appeal, the assessment under the Central Act was accepted, but the order imposing penalty was set aside. The Commissioner of Sales Tax aggrieved by this order sought a reference to this Court. 3.. Registration under section 7(1) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o pay tax under this Act, apply for registration under this Act to the authority referred to in subsection (1), and every such application shall contain such particulars as may be prescribed." It is, therefore, apparent that when a dealer has transactions in the nature of inter-State trade, registration under section 7(1) is necessary. Registration under section 7(2) could not be said to be a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bed under the law. The Board of Revenue was altogether in error in holding that the registration under sub-section (2) of section 7 can be deemed to be registration under sub-section (1) thereof." 4.. It is not in dispute that the non-applicant (the assessee in the present case) has not obtained registration under section 7(1) of the Central Sales Tax Act and for his failure to apply and obtain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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