CENTRAL POTTERIES LTD. vs STATE OF MAHARASHTRA & OTHERS

The Supreme Court upheld the High Court's decision that the appellant was liable to pay sales tax under the Central Provinces and Berar Sales Tax Act, 1947, irrespective of the validity of its registration under Section 8. The Court clarified that liability arises under Section 4, the charging section, and is not conditional on registration. It distinguished between lack of jurisdiction and irregular assumption of jurisdiction, stating that an order made with jurisdiction but in an irregular manner is not a nullity.