https://www.taxtmi.com/caselaws?id=127356 Where a dealer's average taxable turnover did not exceed 10% of average gross turnover, the Bengal Finance (Sales Tax) Act, 1941 treated the return period as annual by operation of law. The absence of a formal order by the Commissioner or Assistant Commissioner did not alter that statutory position. On that basis, the Commercial Tax Officer could not proceed on the footing that quarterly returns applied, and could not issue Form VI notice or commence assessment before the statutory time for the annual return had arisen. The document states that the attempted assessment was without lawful authority and that the proceedings were without jurisdiction. en-us Fri, 12 Nov 1954 00:00:00 +0530 Thu, 07 Mar 2013 18:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127356 Where a dealer's average taxable turnover did not exceed 10% of average gross turnover, the Bengal Finance (Sales Tax) Act, 1941 treated the return period as annual by operation of law. The absence of a formal order by the Commissioner or Assistant Commissioner did not alter that statutory position. On that basis, the Commercial Tax Officer could not proceed on the footing that quarterly returns applied, and could not issue Form VI notice or commence assessment before the statutory time for the annual return had arisen. The document states that the attempted assessment was without lawful authority and that the proceedings were without jurisdiction. Case-Laws VAT and Sales Tax Fri, 12 Nov 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127356