Jurisdiction under Section 18A of the Central Sales Tax Act requires appeal to the State's highest appellate authority, not the Appellate Deputy Commissioner.

Section 18A of the Central Sales Tax Act, 1956 provides an appeal against an assessment under section 6A to the highest appellate authority of the State, meaning the authority or tribunal constituted under the State sales tax law other than the High Court. On the statutory scheme described, the Appellate Tribunal was the competent forum, so an appeal filed before the Appellate Deputy Commissioner was not maintainable. An order made in such an appeal was therefore without jurisdiction, and the jurisdictional defect went to the authority to decide the matter and could be raised whenever relied upon.

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Issues: Whether the appeal against the assessment order under section 6A of the Central Sales Tax Act, 1956 lay before the highest appellate authority of the State and not before the Appellate Deputy Commissioner, and whether the order passed by the Appellate Deputy Commissioner was without jurisdiction.

Analysis: Section 18A of the Central Sales Tax Act, 1956 confers a right of appeal against an order made by the assessing authority under section 6A to the highest appellate authority of the State. The Explanation defines that expression to mean any authority, tribunal or court, other than the High Court, constituted under the general sales tax law of the State. The relevant State enactment provided for an Appellate Tribunal, and the statutory scheme showed that such Tribunal was the competent highest appellate authority. As the assessment order was passed after section 18A had come into force, the appeal could have been filed only before that Tribunal. The appeal before the Appellate Deputy Commissioner was therefore not maintainable, and an order passed in such an appeal lacked jurisdiction. A jurisdictional defect was held to strike at the authority to decide the matter and could be raised whenever relied upon.

Conclusion: The appeal should have been filed before the highest appellate authority of the State, the Appellate Deputy Commissioner had no jurisdiction, and the order passed by that authority was without jurisdiction.

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