Jurisdiction under the Central Sales Tax Act depends on the Tribunal's enabling statute, not on State assessment machinery.

Jurisdiction to entertain a challenge to an assessment made exclusively under the Central Sales Tax Act, 1956 depended on the Tribunal's enabling statute, not on the State machinery used to complete the assessment. Although section 9(2) of the Central Sales Tax Act and article 258(2) of the Constitution permit assessment through State procedural provisions, the West Bengal Taxation Tribunal Act, 1987 conferred authority only over enactments listed in its Schedule. Because the Central Sales Tax Act, 1956 was not scheduled, the Tribunal lacked competence to hear the application and it was returned for presentation before the proper forum.

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Issues: Whether the West Bengal Taxation Tribunal had jurisdiction to entertain an application challenging an assessment made exclusively under the Central Sales Tax Act, 1956.

Analysis: Assessment under the Central Sales Tax Act, 1956 was being made through the machinery of the State sales tax law by virtue of section 9(2) of the Central Sales Tax Act, 1956 and article 258(2) of the Constitution of India. However, the Tribunal derived its authority only from the West Bengal Taxation Tribunal Act, 1987 and could exercise jurisdiction only over the enactments specifically included in its Schedule. Since the Central Sales Tax Act, 1956 was not included in the Schedule, the Tribunal was not one of the functionaries contemplated under the Bengal Finance (Sales Tax) Act, 1941 and could not assume jurisdiction merely because State procedural machinery was used for assessment.

Conclusion: The Tribunal had no competence to entertain the matter and the application was returned to be presented before the proper forum.

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