https://www.taxtmi.com/caselaws?id=150309 Under the charging provisions of the Central Sales Tax Act, 1956 and the Bengal Finance (Sales Tax) Act, 1941, sales tax liability arises from the statute itself, while assessment only quantifies that liability and recovery follows thereafter. A tax officer cannot independently determine the date from which liability arises outside the assessment machinery, and an order fixing liability that affects civil rights is quasi-judicial in character. Such a determination must comply with natural justice, including prior hearing. If the foundational liability order is invalid, any assessment, revisional order, or certificate proceeding based entirely on it is equally unsustainable and liable to be quashed, with liberty to proceed afresh according to law. en-us Thu, 14 Jun 1973 00:00:00 +0530 Mon, 13 May 2013 10:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150309 Under the charging provisions of the Central Sales Tax Act, 1956 and the Bengal Finance (Sales Tax) Act, 1941, sales tax liability arises from the statute itself, while assessment only quantifies that liability and recovery follows thereafter. A tax officer cannot independently determine the date from which liability arises outside the assessment machinery, and an order fixing liability that affects civil rights is quasi-judicial in character. Such a determination must comply with natural justice, including prior hearing. If the foundational liability order is invalid, any assessment, revisional order, or certificate proceeding based entirely on it is equally unsustainable and liable to be quashed, with liberty to proceed afresh according to law. Case-Laws VAT and Sales Tax Thu, 14 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150309