https://www.taxtmi.com/caselaws?id=128497 A writ challenge to a notification withdrawing access to the Sales Tax Appellate Tribunal failed where no appeal had been filed and the petitioner was not yet actually aggrieved. The limitation objection to the assessments was also rejected because it had not been raised before the assessing authority and could not be reopened in writ proceedings without a proper factual basis. On jurisdiction, a delegation of taxing power under the earlier sales tax law continued after State reorganisation by virtue of the statutory saving provision, and the continuing notification remained effective until altered by competent authority. The Commercial Tax Officer's assessments were therefore sustained. en-us Thu, 26 Jul 1962 00:00:00 +0530 Sat, 06 Apr 2013 14:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128497 A writ challenge to a notification withdrawing access to the Sales Tax Appellate Tribunal failed where no appeal had been filed and the petitioner was not yet actually aggrieved. The limitation objection to the assessments was also rejected because it had not been raised before the assessing authority and could not be reopened in writ proceedings without a proper factual basis. On jurisdiction, a delegation of taxing power under the earlier sales tax law continued after State reorganisation by virtue of the statutory saving provision, and the continuing notification remained effective until altered by competent authority. The Commercial Tax Officer's assessments were therefore sustained. Case-Laws VAT and Sales Tax Thu, 26 Jul 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128497