https://www.taxtmi.com/caselaws?id=141070 Soap specified by notification under the later West Bengal sales tax regime was treated as outside the charging and assessment machinery of the Bengal Finance (Sales Tax) Act, 1941. The court construed the notification as exempting the notified soap items from assessment under the earlier Act, and held that the factory-related exclusion applied only to the residual item in the notification, not to the separately listed commodities. On that construction, the assessing authority lacked jurisdiction to include the sale proceeds of the notified soaps in turnover or to make a best judgment assessment, so the assessment and demand were quashed. en-us Mon, 23 Aug 1965 00:00:00 +0530 Thu, 18 Apr 2013 16:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141070 Soap specified by notification under the later West Bengal sales tax regime was treated as outside the charging and assessment machinery of the Bengal Finance (Sales Tax) Act, 1941. The court construed the notification as exempting the notified soap items from assessment under the earlier Act, and held that the factory-related exclusion applied only to the residual item in the notification, not to the separately listed commodities. On that construction, the assessing authority lacked jurisdiction to include the sale proceeds of the notified soaps in turnover or to make a best judgment assessment, so the assessment and demand were quashed. Case-Laws VAT and Sales Tax Mon, 23 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141070