https://www.taxtmi.com/caselaws?id=150195 The court dismissed the appeals, upholding the judgment of the learned single judge, who allowed the writ petitions on the grounds that the Sales Tax Officer, Delhi, had no jurisdiction to assess the respondents without a firm finding regarding the place of appropriation of goods. The court found no cogent reasons to differ from the judgment of the learned single judge and concluded that the petitions were maintainable under Article 226 of the Constitution, given the special circumstances of the case. The appeals were dismissed with no order as to costs. en-us Wed, 18 Aug 1971 00:00:00 +0530 Fri, 10 May 2013 10:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150195 The court dismissed the appeals, upholding the judgment of the learned single judge, who allowed the writ petitions on the grounds that the Sales Tax Officer, Delhi, had no jurisdiction to assess the respondents without a firm finding regarding the place of appropriation of goods. The court found no cogent reasons to differ from the judgment of the learned single judge and concluded that the petitions were maintainable under Article 226 of the Constitution, given the special circumstances of the case. The appeals were dismissed with no order as to costs. Case-Laws VAT and Sales Tax Wed, 18 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150195