https://www.taxtmi.com/caselaws?id=103729 A Government department or statutory organisation may validly act through an authorised officer for registration purposes, and a registration application signed by such an officer can declare the principal place of business. On that basis, the declared principal place of business supported jurisdiction of the Sales Tax Officer at Gorakhpur under the U.P. Sales Tax Rules, 1948. The view that only the General Manager could make a valid declaration was a misreading of the Rules. The assessment could not be set aside for want of territorial jurisdiction, and the matter was remitted for fresh assessment after hearing the Railway authorities. en-us Thu, 14 Jul 1994 00:00:00 +0530 Thu, 05 Sep 2013 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103729 A Government department or statutory organisation may validly act through an authorised officer for registration purposes, and a registration application signed by such an officer can declare the principal place of business. On that basis, the declared principal place of business supported jurisdiction of the Sales Tax Officer at Gorakhpur under the U.P. Sales Tax Rules, 1948. The view that only the General Manager could make a valid declaration was a misreading of the Rules. The assessment could not be set aside for want of territorial jurisdiction, and the matter was remitted for fresh assessment after hearing the Railway authorities. Case-Laws VAT and Sales Tax Thu, 14 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103729