https://www.taxtmi.com/caselaws?id=149945 A territorial notification for a sales tax circle, read with the statutory inclusion of an Additional Sales Tax Officer within the definition of Sales Tax Officer, was sufficient to confer assessment jurisdiction on the officer posted there. A delegation of the Commissioner's powers under the Act continued because it attached to the office of Commissioner and did not lapse on a change of incumbent. The Act and Rules also did not prevent two sales tax officers from exercising jurisdiction in the same circle; any division of work was administrative only. Accordingly, assessment proceedings could continue before the Additional Sales Tax Officer. en-us Thu, 05 Nov 1970 00:00:00 +0530 Mon, 06 May 2013 16:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149945 A territorial notification for a sales tax circle, read with the statutory inclusion of an Additional Sales Tax Officer within the definition of Sales Tax Officer, was sufficient to confer assessment jurisdiction on the officer posted there. A delegation of the Commissioner's powers under the Act continued because it attached to the office of Commissioner and did not lapse on a change of incumbent. The Act and Rules also did not prevent two sales tax officers from exercising jurisdiction in the same circle; any division of work was administrative only. Accordingly, assessment proceedings could continue before the Additional Sales Tax Officer. Case-Laws VAT and Sales Tax Thu, 05 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149945