cannot refuse certificate of enlistment under Section 200 and payment of tax under Section 199 to one carrying on the business of motor-car repairing ... therefore, clear that a certificate of enlistment is not necessary to be obtained before a person starts his profession trade or calling either
required to pay the amount of tax
due in respect of the motor spirit sold by him in retail
during the proceeding month according ... business in
motor spirit. Without such registration it would be
impossible for the State to know the persons who are
selling motor spirit and from
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