https://www.taxtmi.com/caselaws?id=150219 Sales tax assessment jurisdiction was held to depend on the dealer's statutorily defined place of business, not on whether the commodity was taxable at the purchase point or the sale point. Because the assessee kept accounts at Bhubaneswar, that location constituted the place of business for assessment purposes, and the Assistant Sales Tax Officer, Assessment Unit, Bhubaneswar, had jurisdiction. The Tribunal's contrary approach, which linked jurisdiction to the place of purchase, was rejected as inconsistent with the Act and rules. The assessment was therefore not liable to be set aside for de novo assessment by another officer. en-us Tue, 18 Apr 1972 00:00:00 +0530 Fri, 10 May 2013 13:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150219 Sales tax assessment jurisdiction was held to depend on the dealer's statutorily defined place of business, not on whether the commodity was taxable at the purchase point or the sale point. Because the assessee kept accounts at Bhubaneswar, that location constituted the place of business for assessment purposes, and the Assistant Sales Tax Officer, Assessment Unit, Bhubaneswar, had jurisdiction. The Tribunal's contrary approach, which linked jurisdiction to the place of purchase, was rejected as inconsistent with the Act and rules. The assessment was therefore not liable to be set aside for de novo assessment by another officer. Case-Laws VAT and Sales Tax Tue, 18 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150219