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1964 (11) TMI 77 - SC - VAT and Sales TaxWhether the application for registration submitted by the opponent to the Sales Tax Officer, Sambalpur Circle, on 22nd August, 1949, was valid and was pending till 11th September, 1951? Whether rule 6 of the Orissa Sales Tax Rules, 1947, as it stood at the time of filing the aforesaid application for registration, contemplated application for registration under section 9 of the Orissa Sales Tax Act, 1947, to be made on a date when the prescribed minimum limit of gross turnover might not have been actually reached? Whether the certificate of registration granted to the opponent on application made subsequent to the date of accrual of his liability to pay tax remained valid for the entire financial year during which the application was made and the registration certificate was granted; and whether proceedings for assessment for the quarter ending on 30th June, 1951, which commenced on 23rd November, 1953, should have been instituted under section 12(2) or section 12(4) and not under section 12(5) of the Orissa Sales Tax Act, 1947? Whether completion of assessment in respect of quarters ending 31st December, 1950, and 31st March, 1951, under section 12(5) was illegal? Held that:- Appeal dismissed.
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