Tax tribunal jurisdiction fails where industrial assistance scheme only uses sales tax as a measure, not the subject matter.

A dispute arising from an executive industrial promotion assistance scheme did not fall within the West Bengal Taxation Tribunal's statutory domain. The scheme used sales tax paid only as a measure for quantifying assistance, while the funds were drawn from the State Government's own resources; it did not concern levy, assessment, collection, or enforcement of tax. The Commissioner's limited role in supplying information likewise did not create jurisdiction under any taxing statute. The Tribunal therefore lacked jurisdiction to entertain the application, and the proceeding could not be examined on merits.

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Issues: (i) Whether the West Bengal Taxation Tribunal had jurisdiction to entertain the application arising out of the industrial promotion assistance scheme.

Analysis: The application challenged refusal of assistance under a scheme introduced by an administrative notification, not under any taxing statute. The scheme used sales tax paid only as an index for quantifying assistance, while the money came from the State Government's own fund. The Commissioner's role was limited to furnishing information and did not arise under any taxing statute. Since the dispute did not concern levy, assessment, collection, or enforcement of tax, and was not connected with or incidental to any statute within the Tribunal's statutory domain, the Tribunal lacked jurisdiction.

Conclusion: The Tribunal had no jurisdiction to entertain the application, against the assessee.

Final Conclusion: The proceeding could not be examined on merits and was dismissed for want of jurisdiction.

Ratio Decidendi: A dispute under an executive industrial assistance scheme, where sales tax payment is used only as a measure of assistance and not as the subject matter of levy, assessment, collection, or enforcement, does not fall within the tax tribunal's jurisdiction.

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