https://www.taxtmi.com/caselaws?id=62447 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. en-us Wed, 06 Jul 1977 00:00:00 +0530 Thu, 19 May 2022 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62447 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. Case-Laws VAT and Sales Tax Wed, 06 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62447