Central sales tax jurisdiction limits Tribunal power over seizure and penalty proceedings in inter-State goods movement disputes.

Inter-State movement of goods from West Bengal to Assam attracted Central sales tax, not State sales tax, because the levy related to an inter-State transaction under the constitutional scheme. State authorities may act as agents for assessment and collection, but the Tribunal's jurisdiction remained confined to the State Act and did not extend to disputes under the Central Sales Tax Act. A tribunal cannot assume subject-matter jurisdiction on grounds of inconvenience, delay, or hardship. The challenge to seizure and penalty proceedings was therefore not maintainable before the Tribunal.

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Issues: Whether the Tribunal had jurisdiction to entertain a challenge to seizure and penalty proceedings arising out of movement of goods from West Bengal to Assam and relating to Central sales tax.

Analysis: The goods were admittedly moving in the course of an inter-State transaction from West Bengal to another State, so the levy involved was Central sales tax and not State sales tax. Under the constitutional scheme, the levy and collection of Central sales tax remain referable to the Union, though State authorities may act as agents for assessment and collection under the statute. The Tribunal's jurisdiction is confined by the State Act and does not extend to matters concerning the Central Sales Tax Act. A tribunal lacking subject-matter jurisdiction cannot assume it on grounds of inconvenience, delay, or hardship.

Conclusion: The Tribunal had no jurisdiction to entertain the application and the challenge was not maintainable before it.

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