https://www.taxtmi.com/caselaws?id=101209 Where separate Sales Tax Officers are assigned distinct territorial jurisdictions under the U.P. Sales Tax Act and Rules, each officer is confined to dealers within the area allotted to him. An assessment made by an officer outside his assigned circle is without jurisdiction and therefore invalid. A challenge to such jurisdictional defect is not barred merely because it was not raised before the assessing authority, since a defect going to jurisdiction can be taken at a later stage unless the statute expressly prohibits it. en-us Wed, 04 Oct 1972 00:00:00 +0530 Mon, 16 Sep 2013 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101209 Where separate Sales Tax Officers are assigned distinct territorial jurisdictions under the U.P. Sales Tax Act and Rules, each officer is confined to dealers within the area allotted to him. An assessment made by an officer outside his assigned circle is without jurisdiction and therefore invalid. A challenge to such jurisdictional defect is not barred merely because it was not raised before the assessing authority, since a defect going to jurisdiction can be taken at a later stage unless the statute expressly prohibits it. Case-Laws VAT and Sales Tax Wed, 04 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101209