https://www.taxtmi.com/caselaws?id=99155 The Court held that the Commercial Tax Officer's assessment order demanding tax payment was invalid. The petition under Article 32 was deemed maintainable as the threat of realizing tax without legal authority infringed the fundamental right under Article 19(1)(g). The Court clarified the interpretation and application of Sections 3 and 4 of the Central Sales Tax Act, determining the appropriate State for tax collection. The assessment order was quashed, and reassessment was directed based on the correct interpretation of the Act. The petition was allowed with costs, and a writ of certiorari was issued quashing the assessment order. en-us Mon, 29 Aug 1960 00:00:00 +0530 Tue, 02 Sep 2014 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99155 The Court held that the Commercial Tax Officer's assessment order demanding tax payment was invalid. The petition under Article 32 was deemed maintainable as the threat of realizing tax without legal authority infringed the fundamental right under Article 19(1)(g). The Court clarified the interpretation and application of Sections 3 and 4 of the Central Sales Tax Act, determining the appropriate State for tax collection. The assessment order was quashed, and reassessment was directed based on the correct interpretation of the Act. The petition was allowed with costs, and a writ of certiorari was issued quashing the assessment order. Case-Laws VAT and Sales Tax Mon, 29 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99155