https://www.taxtmi.com/caselaws?id=127511 A show-cause notice issued by an Assistant Sales Tax Officer without jurisdiction was illegal because he was not competent to deal with cases above the prescribed turnover limit. The assessment completed on the basis of that invalid notice was therefore vitiated, and the consequential demand notice issued by the same incompetent authority was likewise unlawful. The assessment was set aside, and fresh assessment proceedings were directed to be initiated in accordance with law. en-us Fri, 29 Jun 1956 00:00:00 +0530 Mon, 11 Mar 2013 15:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127511 A show-cause notice issued by an Assistant Sales Tax Officer without jurisdiction was illegal because he was not competent to deal with cases above the prescribed turnover limit. The assessment completed on the basis of that invalid notice was therefore vitiated, and the consequential demand notice issued by the same incompetent authority was likewise unlawful. The assessment was set aside, and fresh assessment proceedings were directed to be initiated in accordance with law. Case-Laws VAT and Sales Tax Fri, 29 Jun 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127511