Assessment jurisdiction confined to the Cuttack branch where separate centre accounts were maintained, with no referable question of law.

The assessment jurisdiction of the Cuttack assessing officer was confined to sales made by the Cuttack branch because the accounts of other sale centres were maintained at their respective centres. The Tribunal distinguished the cited precedent on facts, noting that the earlier case involved sales arranged within the assessing circle. On the present facts, the territorial limit of assessment supported restricting the officer's jurisdiction to the Cuttack branch, and no referable question of law was shown to arise from that direction.

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Issues: Whether the assessing officer at Cuttack had jurisdiction to assess sales effected at other sale centres and whether any referable question of law arose from the Tribunal's direction limiting assessment to sales made at the Cuttack branch.

Analysis: The Tribunal distinguished the cited precedent on the facts. It found that the accounts of the different sale centres were maintained at the respective centres, unlike the earlier case where the dealer's sales were arranged within the assessing circle. On the present facts, the assessment could be confined to sales within the territorial jurisdiction of the Cuttack branch, and no legal question warranting reference was shown to arise.

Conclusion: The assessing officer's jurisdiction was confined to the sales of the Cuttack branch, and no referable question of law arose.

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