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1950 (5) TMI 18 - HC - VAT and Sales TaxExtract: .......ant was not bound to obtain a registration certificate. Since he was not bound to obtain a registration certificate his failure to obtain one does not render him liable under Section 24(1)(a) of the Act. His conviction is bad in law and is accordingly set aside so also the sentence. The fine, if paid, is ordered to be refunded. Application allowed.
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