Jurisdiction for statewide sales tax assessment follows the dealer's registered place of business and accounting records.

The Orissa Sales Tax Act, 1947 and the Rules permitted assessment by the officer having jurisdiction over the dealer's registered place of business, where the dealer maintained accounts and carried on taxable sales from that place. A dealer selling across different circles was required to disclose its business locations and, absent a Commissioner-directed consolidated return arrangement, could be assessed on the entire taxable turnover by the Puri officer. The possibility of double assessment did not alter the statutory scheme, which provided the mechanism for consolidated returns and proper disclosure. On that basis, the Puri I Circle Sales Tax Officer had jurisdiction over sales made to offices in other circles.

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Issues: Whether the Sales Tax Officer in Puri I Circle had jurisdiction to assess the assessee in respect of sales made to offices situated in other circles, having regard to the assessee's registered place of business, maintenance of accounts at Puri, and the scheme of the Orissa Sales Tax Act, 1947 and the Orissa Sales Tax Rules.

Analysis: The statutory scheme treated a dealer as liable to tax on sales within the State, and the rules regulated administration by dividing the State into circles. A dealer was required to disclose the place of business, including any additional or principal place of business, and rule 26 permitted a consolidated return only when the Commissioner so directed. The assessee carried on business at Puri and maintained accounts there, while making sales in different circles without seeking registration or consolidation in those circles. On that footing, the assessing authority at Puri could assess the dealer on the entire turnover liable within the State, and the apprehension of double assessment did not alter the legal position because the statute provided the mechanism of consolidated returns and appropriate disclosure.

Conclusion: The Sales Tax Officer, Puri I Circle, had jurisdiction to assess the assessee in respect of sales made to offices situated in other circles. The answer was against the assessee and in favour of the Revenue.

Ratio Decidendi: Where a dealer maintains accounts at its registered place of business and carries on taxable sales across the State without obtaining a consolidated-return arrangement, the assessing officer having jurisdiction over that place may assess the dealer on the taxable turnover arising within the State.

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